law: Custom Act, 1962 
  74.
  
  Drawback Allowable on Re-Export of Duty-Paid Goods. – 
  (1)
  
  When any goods capable of being easily identified which have been imported into
  
  India and upon which 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 –
  (a) the goods are identified to the satisfaction of the Assistant
  
  Commissioner of Customs as the goods which were imported; and
  (b) the goods are entered for export within two years from the date of
  
  payment of duty on the importation thereof :
  Provided
  
    that in any particular case the
  
  aforesaid period of two years may, on sufficient cause being shown, be extended
  
  by the Board by such further period as it may deem fit.
  (2)
  
  Notwithstanding anything contained in sub-section (1), the rate of drawback in
  
  the case of goods which have been used after the importation thereof shall be
  
  such as the Central Government, having regard to the duration of use,
  
  depreciation in value and other relevant circumstances, may, by notification in
  
  the Official Gazette, fix.
  (3)
  
  The Central Government may make rules for the purpose of carrying out the
  
  provisions of this section and, in particular, such rules may –
  (a) provide for the manner in which the identity of goods imported in
  
  different consignments which are ordinarily stored together in bulk, may be
  
  established;
  (b) specify the goods which shall be deemed to be not capable of being
  
  easily identified; and
  (c) provide for the manner and the time within which a claim for payment
  
  of drawback is to be filed.
  (4)
  
  For the purposes of this section –
  (a) goods shall be deemed to have been entered for export on the date
  
  with reference to which the rate of duty is calculated under section 16;
  (b) in the case of goods assessed to duty provisionally under section
  
  18, the date of payment of the provisional duty shall be deemed to be the date
  
  of payment of duty.