Section Text
(1) When any goods capable ofbeing easily identified which have been imported into India and upon which 1 [anyduty has been paid on importation,--
(i) are entered forexport and the proper officer makes an order permitting clearance and loadingof the goods for exportation under section 51 ; or
(ii) are to be exportedas baggage and the owner of such baggage, for the purpose of clearing it, makesa declaration of its contents to the proper officer under section 77 (whichdeclaration shall be deemed to be an entry for export for the purposes of thissection) and such officer makes an order permitting clearance of the goods forexportation ; or
(iii) are entered forexport by post under section 82 and the proper officer makes an orderpermitting clearance of the goods for exportation,
ninety-eight per cent of suchduty shall, except as otherwise hereinafter provided, be repaid as drawback, if--
(a) the goods areidentified to the satisfaction of the 2 [Assistant Commissioner of Customs orDeputy Commissioner of Customs] as the goods which were imported ; and
(b) the goods areentered for export within two years from the date of payment of duty on theimportation thereof :
Provided that in any particular casethe aforesaid period of two years may, on sufficient cause being shown, beextended by the Board by such further period as it may deem fit.
(2) Notwithstanding anythingcontained in sub-section (1), the rate of drawback in the case of goods whichhave been used after the importation thereof shall be such as the CentralGovernment, having regard to the duration of use, depreciation in value andother relevant circumstances, may, by notification in the Official Gazette,fix.
3 [(3) The Central Governmentmay make rules forthe purpose of carrying out the provisions of this section and, in particular,such rules may--
(a) provide for themanner in which the identity of goods imported in different consignments whichare ordinarily stored together in bulk, may be established ;
(b) specify the goodswhich shall be deemed to be not capable of being easily identified ; and
(c) provide for themanner and the time within which a claim for payment of drawback is to befiled.]
(4) For the purposes of thissection--
(a) goods shall bedeemed to have been entered for export on the date with reference to which the rateof duty is calculated under section 16;
(b) in the case of goodsassessed to duty provisionally under section 18, the date of payment of theprovisional duty shall be deemed to be the date of payment of duty.
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1. Substituted by Act 80 of 1985, section 6, for certain words (w.e.f.27-12-1985).
2. Substituted by Act 22 of 1995, section 50, for "Assistant Collectorof Customs" (w.e.f. 26-5-1995) and again substituted by Act 27 of 1999,section 100, for "Assistant Commissioner of Customs" (w.e.f.11-5-1999).
3. Substituted by Act 22 of 1995, section 60, for sub-section (3) (w.e.f.26-5-1995).