Section 60 - Amendment of section 74 - Finance Act, 1995

60. Amendment of section 74 In section 74 of the Customs Act, for sub-section (3), the following sub-section shall be substituted, namely.- (3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may- (a) provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; (b) specify the goods which shall be deemed to be not capable of being easily identified; and (c) provide for the manner and the time within which a claim for payment of drawback is to be filed.