Drawback on goods shipped in error and on damaged goods

The Comptroller may grant a drawback of the whole or any part of the duties paid on the importation of any goods on his being satisfied that such goods, Custom and Excise Duties 13 (a) were genuinely shipped in error and that the consignee thereof has re-shipped the same goods to the seller on damaged or consignor to the place from whence they originally came, Provided that, (i) such goods have been re-shipped within three months of the date of their importation; and (ii) no drawbacks shall be allowed on any goods where the amount of such drawback is less than the sum of fifty cents; (b) if consisting of food stuffs, were in such a state when shipped as to be unfit for human consumption if the consignee thereof elects to have such goods destroyed under Customs supervision or has reshipped the same goods to the seller or consignor to the place from whence they originally came, Provided that such goods have been destroyed or re-shipped within fourteen days of their importation; (c) have depreciated in value or decreased in quantity on account of damage through breakage or other cause in transit, in ship or on shore before delivery, Provided that, (i) such damage is brought to notice and assessed before the goods have finally passed the Customs;