Notification No. 48/2010 - Customs (N. T.) dated 17.06.2010
Amendments in the Re-export of Imported Goods (Drawback of Customs Duties)
Rules, 1995
G.S.R 519 (E).- In exercise of the powers conferred by section 74 of the Customs
Act, 1962 (52 of 1962), the Central Government hereby makes the following rules
further to amend the Re-export of Imported Goods (Drawback of Customs Duties)
Rules, 1995, namely: -
1. (1) These rules may be called the Re-export of Imported Goods (Drawback of
Customs Duties) Amendment Rules, 2010.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. In the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995,
in rule 5, in sub-rule (1), for the proviso, the following proviso shall be
substituted, namely:-
“Provided that-
(i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as
the case may be, may extend the aforesaid period of three months by a period of
three months and that the Commissioner of Customs or Commissioner of Customs and
Central Excise, as the case may be, may further extend the period by a period of
six months;
(ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs or
Commissioner of Customs or Commissioner of Customs and Central Excise, as the
case may be, may, on an application and after making such enquiry as he thinks
fit, grant extension or refuse to grant extension after recording in writing the
reasons for such refusal;
(iii) an application fee equivalent to 1% of the FOB value of exports or Rs.
1000/- whichever is less, shall be payable for applying for grant of extension
by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as
the case may be and an application fee of 2% of the FOB value or Rs. 2000/-
whichever is less, shall be payable for applying for grant of extension by the
Commissioner of Customs or Commissioner of Customs and Central Excise, as the
case may be.”
F. No. 609/51/2010-DBK (RAJESH KUMAR AGARWAL)
Under Secretary to the Government of India
Note.- The principal rules were published vide notification No. 36/95-Customs (N.T.),
dated the 26th May, 1995, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R.440(E), dated the 26th May,
1995, and were last amended by notification number 5/2003-Customs (N.T.), dated
the 21st January, 2003 vide number G.S.R. 45 (E), dated the 21st January, 2003.