The Central Board of Revenue may make [rules] [For such rules, see Gazette of India, 1940, Pt. I, p.565.] providing , on such conditions as may be specified, in the rules, for -(a)the refund of duty levied where articles are exported by land and subsequently imported into India, and(b)the export by land, without payment of the duty of the articles, which are subsequently be imported into India.
