Home Case Index All Cases Customs Customs + HC Customs - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 581 - KARNATAKA HIGH COURTDrawback allowable on re-export of duty-paid goods – Barred by Time – Petitioner presented duty drawback claim application before fifth respondent belatedly which was not accepted by fifth respondent on ground that claims were time barred – Held that :- Rule 5 of Rules, 1995 mandates that exporter would be entitled to file claim for duty draw back within outer limit of six months by explaining delay – Reasons for delay was petitioners inability to collect documents at time and file same before authorities – Genuineness of claim made by petitioner was not doubted by authorities –Third respondent intimated fourth respondent that such refusal would be irregular and even if time barred applications were to be received they came to be dealt with in accordance with extant rules – In view of fact that first respondent amended Rule 5 of Rules, 1995 and extended period from 6 months to 9 months therefore was empowered to condone delay – It was held in COMMISSIONER OF CUSTOMS, MUMBAI vs. TERAI OVERSEAS LTD [2002 (10) TMI 109 - HIGH COURT AT CALCUTTA] that while considering application for drawback, documents filed in support of claim should be considered liberally and drawback cannot be denied on mere technicalities or by adopting narrow and pedantic approach, since duty drawback is incentive scheme – In view of said observation impugned order set aside – Matter remitted to first respondent to consider applications of petitioner – Decided in favour of Appellant.
|