section 75- A of Customs Act, 1962 has been amended vide the Customs (Amendment), Act 1998 (No. 8 of 1999) dated 8th January, 1999. The Act received the assent of the President on 8th January, 1999. The amendment Act has reduced the period of three months provided in Section 75-A (1) and (2) of the Customs Act, 1962 to two months, within which period the drawback shall be paid