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[Cites 0, Cited by 0] [Section 5(4)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(4)(a) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.

(a)Any claim which is incomplete in any material particulars or is without the documents specified in sub-rule (2) shall not be accepted for the purpose of Section 75-A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the Collector of Customs within fifteen days of submission and shall be deemed not to have been filed;