(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 [clause (a) of section 84] 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 or Deputy Commissioner of Customs] [[ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22of 1995, Section 50 (w.e.f. 26.5.1995).]] 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.
