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

Rule 7A. Power to relax

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

Official text

Rule 1 7A. Power to relax. — If the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorized agent has, for reasons beyond his control, failed to comply with any of the provisions of these rules, and has thus been entitled to drawback, it may, after considering the representation, if any, made by such exporter or agent, and for reasons to be recorded in writing, exempt such exporter or agent from the provisions of such rule and allow drawback in respect of such goods.

Judgments on Rule 7A