The Customs (Amendment) Act, 1985, 80 of 1985 (Rep., Act 4 of 2018)

Section 6. In section 74 of the principal Act, in sub-section (I), in the opening paragraph, for the portion be

Repealed or not in force · As amended up to 2026-08

6. In section 74 of the principal Act, in sub-section (I), in the opening paragraph, for the portion beginning with the words "any duty has been paid" and ending with the words "be re-paid as drawback, if—", the following shall be substituted, namely: "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 section 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 section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or (iii) are entered for export by post under section 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—". Amendment of section 75.

Source: India Code