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2010 (12) TMI 455 - HC - CustomsDrawback - Brand rate of drawback - application was rejected since the delay in filing the application for fixation of brand rate was made beyond the period of limitation, i.e. 90 days from the date of expor - the respondent No. 2 has sought to take shelter behind a very hyper technical plea, namely that in the present case he was deciding the application pursuant to directions given by the High Court to dispose of the application under Rule 6 of the Rules and as such could not consider the plea to fix the Brand rate under Rule 7 in accordance with the Drawback Rules - The respondent No. 2 has also raised another specious plea to the effect that the plea is hit by limitation - As recorded by the Additional Commissioner in the case cited hereinabove, there is no substantial difference in the format of the application whether under rule 6 or rule 7 of the Rules. As regards the plea being hit by limitation, the High Court in writ petition had already condoned the delay caused in filing the application. In the circumstances, merely because there was a change in nomenclature, inasmuch as instead of treating the application as one under rule 6, the respondent No. 2 was required to consider the same under rule 7 of the Rules, the same would not attract the bar of limitation as the application is the same - The impugned order of the Joint Commissioner, therefore, cannot be sustained.
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