Drawback in respect of goods re-exported through post

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..... e of import is permissible subject to the fulfilment of the conditions of Section 74 of the Customs Act, 1962 and Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 . The Proper Officer of Customs at Foreign Post Office shall be satisfied about the identity of the goods being re-exported and if the same cannot be established, no Drawback would be payable. 12.2 The procedu .....

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