Re-export of imported goods (Drawback of Customs duties) Rules, 1995 › Re-export of imported goods (Drawback of Customs duties) Rules, 1995

Rule 6. Payment of drawback and interest

Re-export of imported goods (Drawback of Customs duties) Rules, 1995

Official text

Rule 6. Payment of drawback and interest. —

(1) The drawback under these rules and interest, if any, shall be paid by the officer of Customs to the exporter or to the agent specially authorized by the exporter to receive the said amount of drawback and interest.

(2) The date of payment of drawback and interest shall be deemed to be, in case of payment -

(a) by cheque, the date of issue of cheque; or

(b) by credit in the exporter's account maintained with the Custom House, the date of such credit.

Judgments on Rule 6

  • Titagarh Wagons Limited vs -Patna(Prev) — CESTAT, 20 Nov 2024. An appeal to CESTAT against an order relating to payment of duty drawback is barred by proviso clause (c) to Section 129A(1) of the Customs Act, 1962; the remedy lies in a revision under Section 129DD before the Central…