Drawback - Delay in receipt of applications for fixation of brand rate. - Customs - F. No. 609/218/94-DBK

Drawback - Delay in receipt of applications for fixation of brand rate. F. No. 609/218/94-DBK Dated 21-7-1994 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Drawback - Delay in receipt of applications for fixation of brand rate. I am directed to invite your attention to Rules 6 and 7 of Customs and Central Excise Duties Drawback Rules, 1971 where an application of fixation of Brand Rate can be made by a manufacturer or exporter within 30 days of the date of export of goods. The said period of 30 days can further be extended by the Central Government on being satisfied that the manufacturer or exporter was prevented by sufficient cause from filing the application within the aforesaid time. It has been observed that in a large number of cases application for fixation of brand rates are being received after the expiry of statutory period of 30 days. In many of such cases applications are not accompanied by a request from the exporter for extension of time limit. Such cases are therefore, liable to rejection. It is, therefore, in the interest of exporter/manufacturer that wherever applications are filed after the expiry of 30 days, and a brand rate is desired to be fixed, the exporter or manufacturer should state the reasons which prevented him from filing the application within the prescribed time limit of 30 days. You are, therefore requested to advise all your constituents to ensure that applications for brand rate are filed strictly within the periods of 30 days from the date of export. Wherever such applications are filed beyond a period of 30 days they should clearly state that reasons which prevented them from filing the application within the aforesaid time limit and make specific request for of delay.