Drawback u/s 74 of Customs Act in respect of re-exported goods

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..... have represented to Board that member exporters are facing difficulties in availing duty drawback in respect of goods which were imported earlier and are subsequently re-exported under Section 74 of the Customs Act. It is reported that in such cases Customs insist that for the purpose of availing drawback under Section 74, the goods should be re-exported back to the same supplier who had supplied .....

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..... the goods should be re-exported back to the same supplier or that such re-export should only take place from the port through which the goods were imported earlier. 3. It is, therefore, clarified that so long as the conditions specified in Section 74 of Customs Act, Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 and relevant notifications issued under Section 74 are fulfill .....

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