22. If goods produced or manufactured in and exported from Bangladesh are subsequently imported into Bangladesh, such goods shall be liable to customs-duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value not so produced or manufactured are liable on the importation thereof: Provided if such goods have been imported within two years of their exportation ¹[***] and have not undergone any processing since their exportation, the appropriate officer not below the rank of an Assistant Commissioner of Customs may admit the goods- ²[(a) where at the time of exportation of such goods, drawback was allowed, on payment of the amount of such drawback; (b) where such goods were exported from any bonded warehouse, without payment of - (i) the duties and taxes chargable on the imported materials, if any, used in the manufacture of such goods ; or (ii) the duties and taxes chargable on the indigenous raw materials, if any, used in the manufacture or such goods; or (iii) the duties and taxes, if any, chargable on such indigenous goods;on payment of customs-duty equal to the aggregate amount of all such duties and taxes calculated at the rates prevailing at the time and place of importation of goods; or] ³[(c) in any other case, without payment of customs-duty.]