Section 4(a) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(a)state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback under Section 74 and make a declaration on the relevant shipping bill or bill of export that(i)the export is being made under a claim for drawback under Section 74 of the Customs Act;(ii)that the duties of customs were paid on the goods imported;(iii)that the goods imported were not taken into use after importation;
