Home Case Index All Cases Customs Customs + CGOVT Customs - 2015 (11) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1642 - CGOVT - CustomsCondonation of delay - Duty Drawback - brand rate fixation - Rule 6 of the Customs & Central Excise Duty Drawback Rules, 1995 - the claim of drawback under brand rate to be fixed was filed on 91st day from Let Export Order - whether the delay condonable? - N/N. 49/2010-Cus. (N.T.), dated 17-6-2010 - Held that: - As per the provisions of Rule 6(1) of the Customs & Central Excise Duty Drawback Rules, 1995, the application for determination of rate of drawback is required to be filed within 60 days for the date relevant. In the instant case, Government finds that the date of first shipping bill is 1-4-2010 thus the period of 60 days for made relevant expires on 30-5-2010 for the purpose of Rule 6 & 7 ibid. Further the proviso to said Rule 6(1) provides that Commissioner may if he is satisfied that the manufacturer or exporter was prevented by sufficient cause from filing the application within the aforesaid time, allow an extra time of 30 days. But the respondent could not furnish valid reason to the satisfaction of the Commissioner for the delay which prevented them from filing application within 60 days as stipulated. N/N. 49/2010-Customs (N.T.), dated 17-6-2010 and the Circular No. 13/2010-Cus. came into effect only from 17-6-2010 and 24-6-2010, whereas the impugned export was for the month of April, 2010. As such, the time limit for filing application for fixation of Brand Rate of Drawback which came into effect only form 24-6-2010 cannot be extended to export of April, 2010. Brand rate fixation rightly rejected as time-barred - revision application allowed.
|