Central Excise Duties Drawback (First Amendment) Rules, 1998 - 32/98 - Customs - Non Tariff

Central Excise Duties Drawback (First Amendment) Rules, 1998 Notification No. 32/98-Cus. (N.T.) Dated 2-6-1998 In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962) and section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following rules further to amend the Customs and Central Excise Duties Drawback Rules, 1995, namely :- 1. (1)These rules may be called the Central Excise Duties Drawback (First Amendment) Rules, 1998 (2) They shall come into force on the date of their publication in the Official Gazette. 2. In rule 12 of the Central Excise Duties Drawback Rules, 1995, in sub-rule (1), to clause (a), the following Proviso shall be added at the end, namely :- "Provided that if the Commissioner of Customs is satisfied that the exporter or his authorised agent has, for reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any, made by such exporter or his authorised agent, and for reasons to be recorded, exempt such exporter or his authorised agent from the provisions of this clause."