Section 4(b) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(b)furnish to the proper officer of customs, copy of the Bill of Entry or any other prescribed document against which goods were declared on importation, import invoice, documentary evidence of payment of duty, export invoice and packing list and permission from Reserve Bank of India to re-export of goods, wherever necessary.
