Customs Notification No. 13/2011 (NT) dated 24/02/2011
Ban on Drawback - if the goods exported were imported into India from third countries and exported to Nepal.

G.S.R. 108 (E). - In exercise of the powers conferred by sub-section (2) of section 76 of the Customs Act, 1962 (52 of 1962), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.208/1977-Customs, dated the 1st October, 1977, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st October, 1977, namely:-

In the said notification, in paragraph 2, before the Explanation, the following proviso shall be inserted, namely,-

"Provided that no drawback shall be allowed if the goods exported were imported into India from third countries and exported to Nepal."

F. No. 609/147/2010-DBK

(B. L. MEENA)
Under Secretary to the Government of India

Note. - The principal notification No. 208/77-Customs, dated the 1st October, 1977 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st October, 1977 and was last amended vide notification No. 24/2009-Customs (N.T.) dated the 03rd March, 2009 vide number G.S.R. 147(E), dated the 03rd March, 2009.