Duty Drawback - Customs Act,1962

CA S.SAIRAM , Last updated: 16 July 2010  
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DUTY DRAWBACK - CUSTOMS ACT, 1962 Duty Drawback is governed by a couple of sections in the Customs Act, 1962 namely Sec.74 and Sec.75. The common intention is apparently to refund the import duty borne by the importer on exporting the goods. One (Sec.74) being for duty drawback on re-export b

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CA S.SAIRAM
(IFRS Consultant)
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