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2010 (5) TMI 635 - CGOVT - CustomsRevision Application - Claim for drawback - time-limits - as per applicable Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 the jurisdictional Assistant Commissioner or Deputy Commissioner of Customs is empowered to condone delay of 3 months only and that on proper satisfaction about sufficient cause which prevented the exporter from in time filing of the involved DBK claim. Any act done beyond such limit can only be considered as contrary to law and such sanctioned drawback as erroneous. The power to proceed for repayment/recovery are very much thereunder Rule 7 ibid which incorporates manner of sub-section (1) of Section 142 of Customs Act, 1962. Further there is no time-limits provided for this purpose in this applicable Rule 7 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Government finds that for the purpose of exemption from the provisions of these rules (i.e. for the purpose of condonation of involved delay beyond six months period in this case), the exporter has neither applied properly to the designated authority of Central Government as per Board’s Circular No. 12/96-Cus., dated 16-2-1996 (under applicable Rules ibid) nor has even obtained any orders of such condonation. Therefore the involved delay remains as not condoned thus making the granted drawback as erroneous, Hon’ble Supreme Court in case of Union of India v. Kirloskar Pneumatic Company (1996 -TMI - 44281 - SUPREME COURT OF INDIA) that customs authorities who are creature of Customs Act, cannot be directed to ignore or act contrary to the boundations of time-limits as provided in the statute, no infirmity in the impugned order-in-appeal and upholds the same, Revision Application is thus rejected being devoid of merits.
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