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| Home > Indian Bare Acts > CUSTOMS ACT, 1962 > CHAPTER X DRAWBACK |
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| CUSTOMS ACT, 1962 |
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Title : CUSTOMS ACT, 1962
Year : 1962
Act : CHAPTER X DRAWBACK
74.
Drawback allowable on re-export of duty-paid goods.
74.Drawback allowable on re-export of duty-paid goods. (1) When any goods capable of being easily identified which have been imported into India and upon which 2[any duty has been paid on importation,--
(i) are entered for export and the proper officer makes an
order permitting clearance and loading of the goods for
exportation under section 51; or
(ii) are to be exported as baggage and the owner of such
baggage, for the purpose of clearing it, makes a declaration
of its contents to the proper officer under section 77 (which
declaration shall be deemed to be an entry for export for the
purposes of this section) and such officer makes an order
permitting clearance of the goods for exportation, or
(iii)are entered for export by post under section 82 and the
proper officer makes an order permitting clearance of the
goods for exportation, ninety-eight per cent. of such duty
shall, except as otherwise hereinafter provided, the re-paid
as drawback, if-".]
(a) the goods are identified to the satisfaction of the
[Assistant Commissiner of Customs] as the goods which were
imported; and
(b) the goods are entered for export within two years from
the date of payment of duty on the importation thereof:
Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit.
(2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix.
4["(3) The Central Government may make rules for the purpose of carr- ying out the provisions of this section and, in particular, may such regulations may-
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1. Subs. by Act 11 of 1983, s.51.
2. Subs. by Act 80 of 1985, s.6.
3. Subs. by Act 55 of 1991, s.9 (w.e.f. 23-12-1991).
4. Subs. by Act 22 of 1995, S. 60.
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1206
(a) provide for the manner in which the identity of goods impo-
rted in different consignments which are ordinarily stored tog-
ether in bulk, may be established;
(b) specify the goods which shall be deemed to be not
capable of being easily identified and
(c) Provide for the manner and the time within in which a claim
for payment of drawback is to be filed."]
(4) For the purposes of this section-
(a) goods shall be deemed to have been entered for export
on the date with reference to which the rate of duty is
calculated under section 16 ;
(b) in the case of goods assessed to duty provisionally
under section 18, the date of payment of the provisional duty
shall be deemed to be the date of payment of duty.
75.
Drawback on imported materials used in the manufacture of goods whichare exported.
75.Drawback on imported materials used in the manufacture of goods which are exported. (1) Where it appears to the Central Government that in respect of goods of any class or description
5[manufactured, processed or on which any operation as been carried out in India] 2["being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer] 3["or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer"] a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the 5[manufacture processing of such goods or carrying out any operation on such goods] the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2);
4["provided that no drawback shall be allowed under this sub- section in respect of any of the aforesaid goods which the Central Government may, by rules made under subsection (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the manufacture of such goods or class of goods, or is not more than such percentage of the value of the imported materials used in the manufacture of such goods or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf:
Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Regulation Act, 1973, such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback."]
1["(1A) Where it appears to the Central Government that the quint of a particular material imported into India is more than the total. quantity of like material that has been used in the goods 5[manufactu- red, processed or on which any operation has been carried out in India] and exported outside India,. then, the Central Government may, by notification in the Official Gazette, declare that so, much of the material as is contained in the goods exported shall, for the, purpose of sub-section (1), be deemed to be imported material".]
(2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide-
5[(a) for the payment of drawback equal to the amount of duty
actually paid on the imported materials used in the
manufacture of or processing of the goods or carriying 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 export goods
goods of that class or description either by manufacturers
generally or by persons processing or carrying on any operation
generally or by any particular manufacturer or particular pe-
rson carrying on any process or other operation,and interest,
if any, payable thereon;"]
4["(aa) for specifying the goods in respect of which no
drawback shall be allowed;
(ab) for specifying the procedure for recovery or adjustment
of the amount of any drawback which had been allowed under
sub-section (1)",the words "or interest chargeable thereon ]
(b) for the production of such certificates, documents and
other evidence in support of each claim of drawback as may be
necessary ;
(c) for requiring the 5[manufacturer or the person carry on
any process or other operation] to give access to every
part of his 5[manufactory to any officer of customs specially
authorised in this behalf by the Assistant Commissiner of
Customs to enable such authorised officer to inspect the
processes of 5[manufacture, process or any other operations
carried out] and to verify by actual check or
otherwise the statements made in support of the claim for
drawback.
5[(d) for the manner and the time within which the claim for
payment of drawback may be filed;]
5[(3) The power to make rules confered by sub-section (2)
shall include the power to give drawback with retrospective
effect from a date not earlier than the date of changes in
the rates of duty on inputs and export goods]
----------------------------------------------------------------------
1. Ins. & Subs. by Act 25 of 1978, s.10 (w.e.f. 1-7-1978).
2. Subs. by Act 11 of 1983, s.52.
3. Ins. by Act 80 of 1985, s.7 (w.e.f. 13-5-1983).
4. Ins. by Act 49 of 1991, s.120.
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1207
76.
Prohibition and regulation of drawback in certain cases.
76. Prohibition and regulation of drawback in certain cases. (1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed-
(a) 1* * * * *
(b) in respect of any goods the market-price of which is less than the amount of drawback due thereon;
(c) where the drawback due in respect of any goods is less than
1[fifty rupees]
(2) Without prejudice to the provisions of sub-section (1), if the Central Government is of opinion that goods of any specified description in respect of which drawback may be claimed under this Chapter are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that drawback shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification.
Last updated on February, 2008
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