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2015 (3) TMI 859 - CGOVT - CustomsPower of deputy Commissioner - Power to condone delay - Duty drawback claim - Held that:- The delay in filing drawback claim in both the cases was less than 3 months - As per provision of Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 as amended, the AC/DC of Customs is empowered to extend the initial period of 3 months by a period of the three months. - department has not challenged the genuinity of drawback claim but questioned the competency of AC/DC to condone the delay on the ground that condonation application was filed after six months. In this regard, Government observes that the delay involved in filing drawback claim is calculated from the date of Let Export Order to the date of filing drawback claim. In this case, as discussed above, the delay is less than 3 months and AC/DC of Customs has rightly condoned the delay - No infirmity in impugned order - Decided against Revenue.
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