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Amendments in Re-export of Imported Goods (Drawback of Customs Duties)
Rules, 1995
Customs
Notification No. 5 dated 21st January 2003 (NT)
In
exercise of the powers conferred by sub-section (3) of section 74 of the Customs
Act, 1962 (52 of 1962), the Central Government hereby makes the following rules
further amend the Re-export of Imported Goods (Drawback of Customs Duties)
Rules, 1995, namely:
1.
Short title and commencement:
(1)
These rules may be called the Re-export of Imported Goods (Drawback of
Customs Duties) Amendment Rules, 2003.
(2)
They shall come into force on the date of their publication in the
Official Gazette.
2.
In rule 4 of the Re-export of Imported Goods (Drawback of Customs Duties)
Rules, 1995, in clause (a), after sub-clause (iii) the following proviso shall
be inserted, namely. -
�Provided
that if the Commissioner of Customs is satisfied that the exporter or his
authorized agent has, for reason 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 authorized agent, and for reasons to be recorded,
exempt such exporter or his authorised agent from the provisions of this
clause�.
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