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2010 (12) TMI 375 - GUJARAT HIGH COURTDuty drawback under Rule 7(1) - Brand rate - Condonation of delay - Circular dated 9th December 2003 - The circular had been occasioned in the light of difficulties faced by exporters in obtaining EP copies of shipping bills - Thus, the findings recorded by the Commissioner that the rules do not provide for furnishing EP copies of shipping bills along with the application for fixation of brand rate of drawback does not appear to be correct inasmuch as though the rules may not specifically provide for furnishing copies of EP shipping bills, it appears that under the checklist below circular dated 6th March 2003 referred to hereinabove, copies of EP shipping bills are required to be attached along with application for fixation of brand rate of drawback - The circular would be binding on all the officers of the Government, and therefore, the Commissioner was not justified in brushing aside the same stating that the Ministry has not stated that delay should be condoned in all the cases irrespective of whether the case is covered by the criteria/yardstick given in the relevant legal provisions. Held that: thus, the Commissioner was not justified in rejecting the application on the ground that the respondent has failed to prove that they were prevented by sufficient cause from making applications within the time-limit inasmuch as copies of shipping bills were not required to be filed along with the applications - The impugned order of the Tribunal is sustainable.
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