(1) In case the goods have to be returned pursuant to Sub-section (4) of Section 30 of the Act, the importer of the goods shall apply before the customs officials and attach documents relating to invoice, letter of credit in case import is done through letter of credit, bill of lading or airway, bill and copy of packing list. Depending upon the nature of product, customs officer may request for other papers relating to import as well.
(2) Upon the receipt of application pursuant to Sub-rule (1), the customs officer shall forward in writing to Director General with the description and along with his/her opinion.
(3) In case of receiving a letter from the customs officer, if the Director General is satisfied after an inquiry that the goods shall be allowed to return, the Director General shall instruct the customs officer accordingly. After receiving such instruction, the customs officer shall allow the importer to return goods to the supplier of foreign country within  Thirty days.
(4) While allowing the goods to be returned pursuant to Sub-rule (3), the customs officer shall cause the importer to sign a bond stating that the importer shall remit the foreign currency paid at the time of import within a
reasonable time.
(5) If the importer does not submit the certificate of foreign exchange within the time limit pursuant to Sub-rule (4), the customs officer shall write to the concerned agency to take action against the importer on the foreign exchange deflection as per prevailing law.