When no drawback allowed
39. 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 hundred Taka, or
(c) unless the claim for drawback has been made and established at the time of export [or within six months from the date of export].
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Ministry of Law, Justice and Parliamentary Affairs