Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory
38. (1) The Board may, from time to time, by notification in the official Gazette, declare what goods shall, for the purposes of this Chapter, be deemed to be not capable of being easily identified.
(2) The Government may, from time to time, by notification in the official Gazette, prohibit the payment of drawback upon the exportation of goods or any specified goods or class of goods to any specified foreign port or territory.
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Ministry of Law, Justice and Parliamentary Affairs