Custom House Act, 1837, 16 of 1837 (Rep., Act 12 of 1873)

Section XII. And it is hereby enacted, in modification of Section XVIII. of the Act XIV. of 1836, that when Goods

Repealed or not in force · As amended up to 2026-08

XII. And it is hereby enacted, in modification of Section XVIII. of the Act XIV. of 1836, that when Goods shall be shipped after Port Clearance, if the same be imported Goods entitled to Drawback, such Drawback shall be forfeited, but no separate duty shall be levied thereon.

Source: India Code