Section 7A in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
7A. [ Power to relax. - If the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorised agent has, for reasons beyond his control, failed to comply with any of the provisions of these rules, and has thus been entitled to drawback, it may, after considering the representation, if any, made by such exporter or agent, and for reasons to be recorded in writing, exempt such exporter or agent from the provisions of such rule and allow drawback in respect of such goods".] [Inserted by G.S.R. 688(E), dated 20 October, 1995.]
