Section 39: When no drawback allowed
The Customs Act, 1969 · Federal Acts · VI · in_force
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39. When no drawback allowed.- Notwithstanding anything hereinbefore contained, no drawback shall be allowed- (a) upon goods which are required to be included in the export manifest and are not so included, or (b) when the claim is for drawback amounting, in respect of any single shipment, to less than 6[or equal to] hundred rupees, or (c) unless the claim for drawback has been made and established at the time of export.
Effective date: 1969-03-03
Related sections
Section 38: Power to declare what goods are identifiable and to prohibit draw-back in case of specified foreign territorySection 40: Time of payment of drawbackSection 37: Drawback on goods used in the manufacture of goods which are exportedSection 41: Declaration by parties claiming drawbackSection 36: Drawback on goods taken into use between importation and exportationSection 42: Arrival of conveyance
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