Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 - Amendments - 63/95 - Customs - Non Tariff

Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 - Amendments Notification No. 63/95-Cus. (N.T.) Dated 20-10-1995 In exercise of the powers conferred by section 74 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following further amendments in the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, notified by the Government of India in the Ministry of Finance (Department of Revenue), vide Notification No. 36/95-Customs (N.T.), dated the 26th May, 1995, namely :- In the said rules, (i) in rule 5, in sub-rule (2), the words "in duplicate" shall be omitted; (ii) after rule 7, the following rule shall be inserted, namely :- "7A. Power to relax. - If the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorised agent has, for reasons beyond his control, failed to comply with any of the provisions of these rules, and has thus been entitled to drawback, it may, after considering the representation, if any, made by such exporter or agent, and for reasons to be recorded in writing, exempt such exporter or agent from the provisions of such rule and allow drawback in respect of such goods".