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Rule 23
<br> returnable merchandise
If the goods have to be sent back according to sub-section (4) of section 30 of the Act, the person importing such goods should open the invoice, receipt of the goods, copy of the receipt, bill of lading or air way bill and packing list, if imported, and submit an application to the customs officer. . According to the nature of the goods, if other documents are required, the customs officer may ask the importer to submit other documents related to the import.
(2) After receiving the application according to sub-rule (1), the customs officer shall send it in writing to the Director General mentioning all the matters and his opinion in that regard.
(3) In relation to the matters written in accordance with sub-rule (2), if the Director General, upon investigation, sees the intention to allow such goods to be taken back, he may issue an order to take them back and give permission to the customs officer. After obtaining such permission, the customs officer will order the concerned importer to return such goods to the exporter located abroad within thirty days.
(4) When permission is granted according to sub-rule (3), the customs officer shall fix a reasonable period of time to bring back the foreign currency paid during the importation of such goods.
(5) If the evidence of bringing back the foreign currency is not submitted to the relevant customs office within the period as per sub-rule (4), the customs office shall send a written notice to the relevant agency to take action against such importer in accordance with the prevailing law on misappropriation of foreign currency.