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2014 (5) TMI 23 - DELHI HIGH COURTPeriod of Limitation - Claim of drawback by export - Importation of seamless steel casing pipes – Non-filing of copy of application for Extension - Section 16, 74 & 51 of the Customs Act – Held that:- The entry of the goods in the present case was on 9.12.1986 - Assessee sought to export the goods through a shipping bill presented on 30.11.1988 - However, the order u/s 51 permitting the re-export which was essential in this case and could be made after verification and inspection of the documents (this is also clear from the reference of section 51 u/s 74) was given on 22.12.1988, which is beyond two years from 9.12.1986 - This Court is of the opinion that the petitioner's contentions are not substantial - The court notices that even though the petitioner asserts in this writ petition that an application for extension of time was made under proviso to section 74(1), nevertheless no copy of such application has been filed; such assertion was not apparently made before the revisional authority - In any case, there is no order extending the time beyond two years - The Court finds no infirmity with the order of the revisional authority – Decided against assesse.
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