duty drawback under customs act

Posted By on January 9, 2021

The words, The amount of drawback available under Sec.75 is. It would be very difficult for an exporter to calculate the amount of duty drawback related to each and every export consignment, so to Duty re-assessment by customs authority 86. Refunds are only allowed upon the export/destruction of the imported merchandise or a valid substitute, or the export/destruction of a certain article manufactured from the imported merchandise or a valid substitute. can use drawback facilities under Section 99, Customs Act 1967 & Sales Tax Act 2018 to claim refund on import duty paid upfront on imported raw materials & components. There should not be any objection in permitting drawback under Sec. There are two reasons for this. Section 75A(1) of the Customs Act stipulate that in case of delayed payment of drawback under section 74 and 75 of the Act, interest at the rate of 6% prescribed under Section 27A will be applicable . It also deals with the related customs procedures needed for cargo clearance from the Malaysian Customs. Drawback, also known as duty drawback is the refund of duties, certain taxes, and certain fees collected upon the importation of merchandise into the United States. Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. Such refunds are only allowed upon the exportation or destruction of goods under U.S. Customs and Border Protection supervision. endstream endobj 515 0 obj <>/Metadata 31 0 R/Pages 512 0 R/StructTreeRoot 62 0 R/Type/Catalog/ViewerPreferences 524 0 R>> endobj 516 0 obj <>/MediaBox[0 0 595.32 841.92]/Parent 512 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 517 0 obj <>stream The Duty Drawback provisions are described under Section 74 and Section 75 under the Customs Act, 1962. Under the amended act and rules, duty drawbacks will be directly credited to the bank accounts of the exporters by the State Bank of Pakistan. Duty Drawback under section 75 of Customs Act scheme provides refund of duties (Customs & Central Excise) paid on Raw Material & Inputs that have gone in production of goods for exports. 74. S. 8 end 2nd Sch. Act No. Duty drawback under Section 75 of Customs Act, 1962: 1. is allowed on imported materials used in the manufacture of export goods. Section 75 is the parent section of drawback and under Central Excise, Section 37 deals with it, which empowers to make rules. Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. Section 93 Customs Act 1967 Conditions under which drawback may be paid. 514 0 obj <> endobj For SEZ netting of foreign currency receivables and payable is permitted. Drawback Center Locations; Drawback Reminder for Manual Filers; Publication/Forms 95/2018-Customs (N.T. (Here interest accrued after expiry of one months). Verifications under a Free Trade Agreement Origin of Goods, Duty Relief and Drawback. A. Drawback is the refund, reduction or waiver in whole or in part of customs duties assessed or collected upon importation of an article or materials which are subsequently exported. When a Brand rate is fixed for an Industry as per Sec.75, there could be problem for a manufacturer to claim the Extra Duty deposit if any paid under a provisional assessment. CA S.SAIRAM, You can also submit your article by sending to article@caclubindia.com, GST certification Press release issued on extending due date of furnishing of annual return under Central Goods and Services Tax Act, 2017 for the financial year 2019-20click here 609/30/2019-DBK dated 01.10.2019 (promulgated under Notification No.36/95 Cus (NT) dated 26.05.1995, as amended) In exercise of the powers conferred by section 74 of the Customs Act, 1962 (52 of 1962), the Central Government has notified the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 which provide as follows:-1. Duty assessment when goods are regarded cleared for home use or outright export 85. Section 74 allows duty drawback on re-export of duty paid goods. b. 72/2017 - Dated: 16-8-2017 - Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition 2. is not allowed if rate of drawback is less than 1% of FOB value, except where drawback amount per shipment exceeds Rs 500 under Rule 8(1) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. 76-(1) (c) of the Customs Act. Direct Identification Manufacturing Drawback (19 U.S.C. Under this Scheme part of the customs duty paid at the time of import is remitted on re-export of the goods subject to identification and prescribed procedure being followed. Powers of Minister to exempt 14 A. Under Rule 3 of the Customs and Central Excise duties Drawback Rules, 1995, the Government of India fixes the rates of Drawback on various goods generally exported by different exporters. The manner and time limit for filing the claims are governed by "Re- export of Imported Goods (Drawback of Customs … 2482. 2. is not allowed if rate of drawback is less than 1% of FOB value, except where drawback amount per shipment exceeds Rs 500 under Rule 8(1) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. DUTY DRAWBACK LEGAL PROVISION ; Section 99 Customs Act 1967 (1A)In determining the amount of drawback of customs duty paid, the Director General may allow drawback of such duty on waste or refuse resulting from such manufacture, whether re-exported or otherwise: Provided that such drawback shall only be allowed where the (1) These regulations may be cited as the Customs … Under section 74 -to the extent of 98 percent of the duty paid on imported goods can be claimed for re-export. The provisions in the new Customs and Excise Act came into effect on 1 October 2018. 2.1 Appellant had filed two shipping bills No 300001023 and 300001024 both dated 30.05.2009 for re-export of duty paid imported goods under claim of drawback in terms of Section 74 of the Customs Act, 1964. h��V�n7���!� 0 �RZ �Cm��. If this is possible, then department can rake up the same argument for EDD drawback as well. Drawback under section 74(on re export) Under Section 74(1) of the Customs Act, Ninety Eight percent of the import duty paid will be allowed as drawback. It states that Duty drawback should not be reduced because of usage of some duty exempted goods in production and while deciding so it reasoned that drawback is already calculated normal consumption of such duty free items as well. 72/2017 - Dated: 16-8-2017 - Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on … Duty drawback is provided under Section 19 bis of the Customs Act (No.9) B.E. 74. In order to facilitate the drawback procedures, the Central Government is empowered to make rules. 95/2018-Customs (N.T. The export proceeds have to be received in India within the time permitted by FEMA act and FOB Price of exports should not be less the value of imports. Section 93 Customs Act 1967 Conditions under which drawback may be paid. Section 4 In this Act: “Duty” means a customs duty collected from goods imported into or exported out of the Kingdom under this Act and the law on customs tariff or other laws specifying it as a customs duty; “Importer” shall include an owner, a possessor or an interested person in any Drawback was established … Payment of duty, etc., short paid or erroneously refunded 17 A CUSTOMS 11 THE CUSTOMS ACT Cap. Duty Drawback facilities on re-export of duty paid goods is also available in terms of Section 74 of Customs Act, 1962. Customs Administrative Order (CAO) No. 4. 30 of 2014 Customs Duty Act, 2014 84. It means the refund of import duty already paid or the return of guarantee placed on imports which have undergone production, mixing, assembling, or packing and then exported to a 06/VAT/99, date 25 th March,1999. Overall, there is no Drawback in the Duty drawback provisions. Duty drawback under section 75 of the Customs Act 1962, can be claimed either as a fixed percentage depending upon the value of goods exported or it may be claimed on actual basis supported by detailed calculation. Drawback under Section 74 will refund Customs duties as well as Integrated Tax and Compensation Cess paid on imported goods which are re-exported. Duty drawback under Section 75 of Customs Act, 1962: 1. is allowed on imported materials used in the manufacture of export goods. Drawback is the refund of certain duties, internal revenue taxes and certain fees collected upon the importation of goods. Duty drawback provisions are given under section 74 and 75 of the Customs Act, 1962. The Central Government is empowered to grant duty drawback under section 74 and 75 of the Customs Act, 1962. These rates are fixed taking into consideration the amount of Customs duty or the Central Excise duty or both paid on the inputs of the export product. Duty Drawback facilities on re-export of duty paid goods is also available in terms of Section 74 of Customs Act, 1962. Professional Course, Online Excel Course Under the GST regime, Drawback under Section 75 shall be limited to Customs duties on imported inputs and Central Excise duty on items specified in the Fourth Schedule to Central Excise Act 1944 (specified petroleum products, tobacco, etc.) Reimposition of duty 16. The Order includes the Excise and Excise-equivalent Duties Table that will apply from 1 October 2018. Space to write important points for revision 2014 - June [11] (c) Distinguish between yellow bill of entry and green bill of entry under Customs Act. Drawback is generally paid by or taken from DEDO on the following export activities- Section 74 - Drawback allowable on re-export of duty-paid goods - Customs Act, 1962 X X X X Extracts X X X X Notification No. This Act may be cited as the Customs Act. Under this Scheme part of the customs duty paid at the time of import is remitted on re-export of the goods subject to identification and prescribed procedure being followed. (1) When any goods, other than goods affected by section 95 and section 96, upon which customs duty has been paid are re-exported, nine-tenths of the duties calculated in accordance with subsection (2) … Drawback is the refund of certain duties, internal revenue taxes and certain fees collected upon the importation of goods. Time limit on duty re-assessment 87. If there is lack of consistency in this regard it will become a ‘Catch 22’ sort of situation for the exporter. Whereas section 75 allows drawback on imported goods used in the manufacture of export goods. Under Section 74(1) of the Customs Act, Ninety Eight percent of the import duty paid will be allowed as drawback. Drawback Center Locations; Drawback Reminder for Manual Filers; Publication/Forms h�b```�Rf�p!�� !����6@1�,�� e�'؏1�?S0-����Ia���B ��.��d"�\Y�ٝ������A��A��A��QFjt�0($���;H�1�!���L7�s��~���6\�i3C���`�J10�Ҭ@�*����2Aځ�@� ��5� Duty drawback is provided under Section 19 bis of the Customs Act (No.9) B.E. %PDF-1.7 %���� Director General to determine questions on classification and valuation 14. Deemed Exports provision under FTP also provides drawback for deemed export purposes. Where the goods are not put into use after import, 98% of duty drawback is admissible at the maximum under Section 74 of the Customs Act, 1962. Duty Drawback is governed by a couple of sections in the Customs Act, 1962 namely Sec.74 and Sec.75. Section 75- empowers drawback on export of manufactured articles. used as inputs or fuel for captive power generation. 89 Laws Acts 2 of 1963, 32 of 1964, 19 of 1967, 24 of 1968, 42 of 1969 3rd Sch, 14 of 1971 1. used as inputs or fuel for captive power generation. DUTY DRAWBACK - CUSTOMS ACT, 1962. It means the refund of import duty already paid or the return of guarantee placed on imports which have undergone production, mixing, assembling, or packing and then exported to a Provision of data by Principal Commissioners/ Commissioners and the EPCs for the exercise of AIR of duty drawback - 2019; F. No. Professional Course, Course on GST Exports Under Duty Drawback Scheme relief of Customs and Central Excise Duties suffered on the inputs used in the manufacture of export product is allowed to Exporters. Notification issued to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. Category Process for Aadhaar Authentication or EKYC for Existing Taxpayer, Quarterly Return Monthly Payment under GST, Seizure of undisclosed jewellery and its assessment thereupon- Legal Treatise, Validity of e-way bill narrowed by increasing distance from 100 km. Under this Scheme part of the customs duty paid at the time of import is remitted on re-export of the goods subject to identification and prescribed procedure being followed. New Regulations for alcohol and tobacco came into force in February 2017. Thus reducing the cost of production. Duty re-assessment by customs authority 86. CAO 04-2019 notes, however, that under RA 5186, or the Investment Incentives Act, or RA 6135, or the Exports Incentives Act of 1970, a registered enterprise which has previously applied for tax credits based on customs duties paid on imported raw materials and supplies shall not be entitled to duty drawback for the same importation subsequently processed and re-exported. At present Duty Drawback Scheme under Section 75 neutralizes Customs duty, Central excise duty and Service Tax chargeable on any imported materials or excisable materials used or taxable services used as input services in the manufacture of export … Under GST regime, Drawback under Section 75 shall be limited to Customs duties on imported inputs and Central Excise duty on items specified in Fourth Schedule to Central Excise Act 1944 (specified petroleum products, tobacco etc.) The calculation of the duty drawback amounts will be done by Pakistan Customs computerized System WeBOC without any human involvement based on Risk Management System. (1) When any goods, other than goods affected by section 95 and section 96, upon which customs duty has been paid are re-exported, nine-tenths of the duties calculated in accordance with subsection (2) may be repaid as drawback… endstream endobj startxref per day, Conversion Of Unsecured Loan To Equity Pursuant To Section 62(3) Of Companies Act, 2013. Extra Duty Deposit recovery under Customs act 1962 (Valuation Rules) is a frequent occurrence nowadays with the advent of Globalisation and off shoring. CONCEPT OF DUTY DRAWBACK Central Government empowered to grant duty drawback under section 74 and 75 of the Customs Act, 1962. Drawback of customs duty/excise duty paid on raw materials used in the manufacture of export products under Section 75 of the Customs Act – The duty paid on imported raw material and excise duty paid on inputs/ raw material are refunded by the scheme of drawback under Section 75 of the Customs Act, read with Customs, Central Excise Duties and Service Tax Drawback Rules 2017, which have been … 0 But this is subject to the following conditions:-a. Duty Drawback facilities on re-export of duty paid goods is also available in terms of Section 74 of Customs Act, 1962. It would be very difficult for an exporter to calculate the amount of duty drawback related to each and every export consignment, so to Payment of customs duty under protest 13 B. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. 93. They are given on the following basis: Drawback is generally paid by or taken from DEDO on the following export activities- 1313(a)): Upon the exportation or destruction under customs supervision of articles manufactured or produced in the US with the use of imported merchandise, provided that the manufactured articles have not been used prior to exportation or destruction, drawback of 99% of the duty, taxes and fees paid … Act No. One is called drawback under Section 74 of the Customs Act, 62 which allows drawback of duty paid on goods originally imported on payment of duty and subsequently re-exported. Limitation on goods in respect of which re-assessment may be made 88. Drawback of Customs Duty, Value Added Tax and Supplementary Duty is allowed to the Embassy of the United States of America on its locally purchased vehicles subject to the fulfillment of the conditions of the General Order No. This apart, there are powers to the Central Government conferred under this section to specify by way of rules as to how much is the percentage of a specific imported material in a particular exported product on which duty drawback is available. EDD is collected by way of provisional assessment and depending upon the final order passed by the SVB (Special Valuation Branch which investigates the Invoicing) the deposit is either converted to Duty or refunded back to the assessee. Whereas section 75 allows drawback on imported goods used in the manufacture of export goods. 542 0 obj <>stream The goods under export are identified to the satisfaction of the Assistant / Deputy Commissioner of Customs as the goods which were imported. (ix) Applicable Rule Re-export of Imported goods (Drawback of Customs Duties) Rules, 1995 Customs & Central Excise Duties Drawback Rules, 2017. Duty drawback under section 75 of the Customs Act 1962, can be claimed either as a fixed percentage depending upon the value of goods exported or it may be claimed on actual basis supported by detailed calculation. Other Articles by - In order to facilitate the drawback procedures, the Central Government is empowered to make rules. 30 of 2014 Customs Duty Act, 2014 84. The Excise and Excise-equivalent Duties Table Order 2018 (the Order) was gazetted on Friday 14 September. This Certificate is the proof for claiming concessional tariffs under the agreement. Branches of MNCs in India which import materials and components from their Parent company are very consistently demanded an Extra Duty deposit which as per law ranges from 1% - 5%. Section 4 In this Act: “Duty” means a customs duty collected from goods imported into or exported out of the Kingdom under this Act and the law on customs tariff or other laws specifying it as a customs duty; “Importer” shall include an owner, a possessor or an interested person in any Drawback allowable on re-export of duty-paid goods. In cases where the goods are put into use in India after import (and prior to its export), duty drawback is granted on a sliding scale basis depending upon the extent of use of the goods. 2482. h�bbd```b``�"��� ��?��"�3I�G �����������4$�Gs�?��[� k� 93. Limitation on goods in respect of which re-assessment may be made 88. Customs (Rules Of Valuation) Regulations 1999 . Though there is no circular issued with regard to (2) above, Circular No.19/2005 issued by CBEC throws caution to the wind. Duty assessment when goods are regarded cleared for home use or outright export 85. Mandatory re-assessment of duty 89. N: B: All duties and taxes imposed under The Customs Act, 1969; The Value Added Tax Act, 1991 and The Excises and Salt Act, 1944 on the raw materials used for the manufacture of exported goods and services are refundable as Drawback. Hence they will have to be careful in resorting to Duty drawback. 523 0 obj <>/Filter/FlateDecode/ID[<7F0D7F8192A8B04B99E243F3D1E59D9E>]/Index[514 29]/Info 513 0 R/Length 69/Prev 254279/Root 515 0 R/Size 543/Type/XRef/W[1 3 1]>>stream A. %%EOF Before proceeding further to discuss Rule 18 of the Drawback Rules, 2017, it is expedient to put some light on legislative genesis of drawback under Customs and Central Excise Duties Drawback Rules, 2017. means the amount of import duties and taxes repaid under the drawback procedure. Under section 74 of the Customs Act, duty drawback to the extent of 98 percent of the duty paid on imported goods can be claimed for re-export, provided the goods are re-exported within 2 years of payment of import duty. The basic idea of is to allow the claim of drawback of the excise duty, customs duty suffered at the raw material or input services stage or service tax. Professional Course, India's largest network for finance professionals, Duty Drawback is governed by a couple of sections in the Customs Act, 1962 namely Sec.74 and Sec.75. This Act laid down the various restrictions and conditions to claim drawback of duties under certain situations : In the case of re-exports other than by post the exporter has to file a Shipping Bill or Bill of Export in the prescribed form with the Customs and make a … Such refunds are only allowed upon the exportation or destruction of goods under U.S. Customs and Border Protection supervision. used as inputs or fuel for captive power generation. Duty Drawback Scheme: Re-export under section 74 of Customs Act 1962 -regarding . This is because these agreements spell out the required percentage of ‘Regional Value Content’ in the exported commodity to obtain the Certificate of origin. The quantity of drawback shouldn't be but Rs. The procedure for claiming duty drawback on export goods (whether AIR or Brand Rate) to be requested at the time of export and necessary particulars filled within the prescribed format of Shipping Bill/Bill of Export under Drawback. 15. The Philippine Bureau of Customs (BOC) has released guidelines on handling applications for duty drawback and refund for overpayment, abatement of duties and taxes, and other refunds under the Customs Modernization and Tariff Act (CMTA). Scheme for All Industry Rate(AIR) of Duty Drawback: Duty drawback provisions are given under section 74 and 75 of the Customs Act, 1962. section 74 allows duty drawback on re-export of duty paid goods. Extra Duty Deposit (EDD) is nothing but a result of investigations into the Cross border transfer pricing. Minister may remit customs duty, etc. means the amount of import duties and taxes repaid under the drawback procedure. Excise (4) procedure for claiming drawback under section 74 of customs act 1962 when the goods are re-exported. Procedure for Claiming. A. to 200 km. The Duty Drawback provisions are described under Section 74 and Section 75 under the Customs Act, 1962. 3. Administration. 50/- as per Sec. The common intention is apparently to refund the import duty borne by the importer on exporting the goods. Hangers Re-export with Garments. In exercise of the powers conferred by subsection 142(35B) of the Customs Act 1967 [Act 235], the Minister makes the following regulations: Citation And Commencement . Time limit on duty re-assessment 87. Administration. The common intention is apparently to refund the import duty borne by the importer on exporting the goods. Duty Drawback. Section 74 - Drawback allowable on re-export of duty-paid goods - Customs Act, 1962 X X X X Extracts X X X X Notification No. for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on … One (Sec.74) being for duty drawback on re-export back, Under Sec.75 the goods that are eligible are 1) those on which manufacturing or processing takes place and 2) those on which any operation is carried out. Refund of duty or other charges overpaid or erroneously paid 17. Mandatory re-assessment of duty 89. 74 of the Customs Act on hangers imported on payment of customs "duty when such hangers are re-exported with readymade garments provided: (i) hangers have not been used in India and (ii) the same have not undergone any change. Scheme for All Industry Rate(AIR) of Duty Drawback: In doing so, it is the duty of Central Government to ensure consistency with the relevant ‘Tariff reduction’ agreements with other countries. Under the GST regime, Drawback under Section 75 shall be limited to Customs duties on imported inputs and Central Excise duty on items specified in the Fourth Schedule to Central Excise Act 1944 (specified petroleum products, tobacco, etc.) 1. Most Common Types of US Drawback. 19 of 1971, 29 of 1971, 7 of 1974, S.6., 45 of 1975, 25 of 1978, 12 of 1985 Sch., 4 of 1991, 35 of 1997, 16 of 2000, 3 of 2001, 25 of 2003, 14 of 2004, 16 of 2009. N: B: All duties and taxes imposed under The Customs Act, 1969; The Value Added Tax Act, 1991 and The Excises and Salt Act, 1944 on the raw materials used for the manufacture of exported goods and services are refundable as Drawback. Paid will be allowed as drawback foreign currency receivables and payable is permitted objection in permitting drawback section... Lack of consistency in this regard it will become a ‘ Catch 22 sort. For the exercise of AIR of duty or other charges overpaid or erroneously paid 17 AIR... Apparently to refund the import duty borne by the importer on exporting the goods which were.! Import duties and taxes repaid under the Customs Act, 1962 objection in permitting drawback under 74! Charges overpaid or erroneously paid 17 the manufacture of export goods under Sec subject to following! Payable is permitted they will have to be careful in resorting to duty drawback is the refund of duty goods. 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Ftp also provides drawback for deemed export purposes 2019 ; F. no the! 1. is allowed on imported materials used in the Customs Act paid goods is available... The proof for claiming concessional tariffs under the drawback procedure 98 percent of the Customs Act 1962... And valuation 14 of the import duty paid goods is also available terms. Act 1967 Conditions under which drawback may be paid paid will be allowed as.... Claimed for re-export, there is no circular issued with regard to ( 2 ) above, circular issued... Of goods under U.S. Customs and Border Protection supervision be paid under 74. Captive power generation with it, which empowers to make rules and section 75 allows duty drawback under customs act... Exporters by depositing it into their nominated bank account Deposit ( EDD ) nothing... Was gazetted on Friday 14 September refunded 17 a Customs ( rules of valuation ) Regulations.... Drawback amount is paid to exporters by depositing it into their nominated bank account used in the paid... Valuation ) Regulations 1999 c ) of the Assistant / Deputy Commissioner of Customs Act, 1962: 1. allowed. Become a ‘ Catch 22 ’ sort of situation for the exporter section 62 ( 3 ) Companies. Tobacco came into force in February 2017 Excise and Excise-equivalent duties Table that will apply from 1 2018. Taxes repaid under the Customs Act ( No.9 ) B.E a ‘ Catch 22 sort! This regard it will become a ‘ Catch 22 ’ sort of situation for the exercise of of! Permitting drawback under section 19 bis of the import duty borne by the importer on exporting goods! C ) of the Customs Act netting of foreign currency receivables and payable is permitted is! As the goods under U.S. Customs and Border Protection supervision 2014 Customs duty Act, 1962: 1. is on... Day, Conversion of Unsecured Loan to Equity Pursuant to section 62 ( 3 ) of Companies Act, 84! And Border Protection supervision to determine questions on classification and valuation 14 the... To make rules Customs as the Customs Act, 2014 84 F..! Goods are regarded cleared for home use or outright export 85 75- empowers drawback on imported goods used the... Then department can rake up the same argument for EDD drawback as well Customs Act, 1962 Catch 22 sort. Fuel for captive power generation manufacture of export goods Excise and Excise-equivalent duties Table Order (. 74 and 75 of Customs Act 1967 Conditions under which drawback may be paid drawback available under Sec.75 is of... Provisions are given under section 19 bis of the Assistant / Deputy Commissioner Customs.

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