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74. Drawback allowable on re-export of duty-paid goods. – (1) When any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation, -
(i) are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under 51; or
(ii) are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under 77 (which declaration shall be deemed to be an entry for export for the purposes of this ) and such officer makes an order permitting clearance of the goods for exportation; or
(iii) are entered for export by post under 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if -
(a) the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported; and
(b) the goods are entered for export within two years from the date of payment of duty on the importation thereof : Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit.
(2) Notwithstanding anything contained in sub- (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix.
(3) The Central Government may make rules for the purpose of carrying out the provisions of this and, in particular, such rules may —
(a) provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established;
(b) specify the goods which shall be deemed to be not capable of being easily identified; and
(c) provide for the manner and the time within which a claim for payment of drawback is to be filed.
(4) For the purposes of this -
(a) goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under 16;
(b) in the case of goods assessed to duty provisionally under 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty.
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