Appellants allowed to re-export goods with 2% differential duty u/s 74, covering duty-drawback difference.

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....Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and drawback amount u/s 74 - appellants are allowed to re-export the impugned imported goods on payment of 2% differential duty....