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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 48/2010 - Customs (N.T.)
New Delhi, 17
th
June, 2010
G.S.R 519 (E).- In exercise of the powers conferred by section 74 of the Customs Act, 1962 (52 of 1962), the Central
Government hereby makes the following rules further to amend the Re-export of Imported Goods (Drawback of Customs
Duties) Rules, 1995, namely: -
1. (1) These rules may be called the Re-export of Imported Goods (Drawback of Customs Duties) Amendment Rules, 2010.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, in rule 5, in sub-rule (1), for the proviso,
the following proviso shall be substituted, namely:-
"Provided that-
(i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the
aforesaid period of three months by a period of three months and that the Commissioner of Customs or Commissioner of
Customs and Central Excise, as the case may be, may further extend the period by a period of six months;
(ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs or Commissioner of Customs or
Commissioner of Customs and Central Excise, as the case may be, may, on an application and after making such enquiry as
he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal;
(iii) an application fee equivalent to 1% of the FOB value of exports or Rs. 1000/- whichever is less, shall be payable for
applying for grant of extension by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case
may be and an application fee of 2% of the FOB value or Rs. 2000/- whichever is less, shall be payable for applying for grant of
extension by the Commissioner of Customs or Commissioner of Customs and Central Excise, as the case may be."
F. No. 609/51/2010-DBK
(RAJESH KUMAR AGARWAL)
Under Secretary to the Government of India
Note.- The principal rules were published vide notification No. 36/95-Customs (N.T.), dated the 26
th
May, 1995, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.440(E), dated the 26
th
May, 1995,
and were last amended by notification number 5/2003-Customs (N.T.), dated the 21
st
January, 2003 vide number G.S.R. 45
(E), dated the 21
st
January, 2003.
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