Duty Drawback Scheme: Re-export under section 74 of Customs Act - CBEC Instruction
BOARD invites the attention of field formations to Board's Circular No. dated 20.10.2011 read with Circular No. which strengthened the assessment practice for export under section 74 of the Customs Act 1962 with respect to whether identity of the goods is established or not as the same goods which were earlier imported on payment of duty under the specific import documents, the determination of use with respect to declaration that goods are "unused" and for ensuring compliance with provisions of Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The Circular had directed examination of goods and verification of various parameters for identification of goods and required each case of re-export to be dealt by the Asst/Deputy Commissioner of Customs through a speaking and reasoned appealable order.
Board further directs that the examination report on shipping bill must be recorded separately in a self-contained and explicit manner on each of the two aspects of identity and use. The examination report should not be made of phrases that are cryptic, generalised or sweeping in nature such as 'as per declaration', 'in as such condition', 'found in order', 'found as declared', 'goods are same' etc.
CBEC Circular No. 16/2016-Cus, Dated: May 09, 2016