Monday, January 7, 2019

CBLR'18 - F & G CARD EXAM NOTES - WHEN EXPORTS DRAWBACK WILL NOT BE ALLOWED ?


As per Sec 76 of Customs Act, following cases no drawback shall be allowed ;

1. When Market-price of export goods is less than the amount of drawback amount
2.When the drawback amount is less than fifty rupees.
3.If the Central Government is of the opinion that export goods likely to be smuggled back into India 

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