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2017 (8) TMI 809 - HC - CustomsClaim of Duty Drawback - Period of limitation - The petitioner had exported goods which it had imported. The petitioner claims to have become entitled to duty drawback in terms of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 - Rule 5 and Rule 7A of such Rules - Held that: - Rule 5 deals with the manner and time of claiming drawback on goods exported other than by post. The goods of the petitioner comes within the purview of Rule 5 in terms of Rule 5(1). The petitioner was required to file a duty drawback claimed in the form at Annexure II of the Rules within three months from the date of the order permitting clearance and loading of the goods for exportation under Section 51 - The claim contemplated under Rule 5 has to be accompanied by documents specified by under Rule 5(2). Rule 5(4) provides that, in the event there are incomplete particulars, the same is required to be returned to the claimant with a deficiency memo. In the present case, the application which is claimed to be an application for duty drawback is the bill of shipping itself. The bill of shipping does not quantify the rupee equivalent of the claim made by the petitioner. The claim is not made in Form of Annexure II of the Rules. The claim has not been lodged with the necessary documents as specified in Rule 5(2) of the Rules of 1995. The petitioner did not made any representation to the Central Government for relaxation of any of the Rules. Therefore, the shipping bill itself cannot be construed to be an application for drawback within the meaning of Rule 5(1) of the Rules of 1995 - I am not in a position to come to a finding that, the petitioner has made an application for duty drawback within the time prescribed. Since such is the finding, the question of the petitioner applying before an officer not authorised to do so does not arise. A Writ Court is not required to reappraise the entire evidence led before the revisional authority to come to a finding that, the appreciation of the materials placed before the revisional authority was incorrect. The petitioner has not alleged breach of principles of natural justice by the revisional authority in arriving at the impugned order. The petitioner has not been able to substantiate any perversity in the impugned order. There is no allegation of bias or mala fide against the revisional authority. Therefore, no case has been made out to interfere with the impugned order. Petition dismissed - decided against petitioner.
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