TMI Blog2000 (5) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... argo Complex, rejecting their drawback claims filed under Section 74 of the Customs Act, 1962, as time barred. 2. In the appeal, the appellant submits that there was a delay in filing the drawback claims within the time limit prescribed under Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The delay is two months and 15 days in respect of Shipping Bill No. 713 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case is just a little over two months and the appellant s reasons for the same i.e. misplacement of files due to the shifting of their office, merits fair consideration. In the light of the facts as well as the various case laws cited, in particular the Hon ble Supreme Court s observation that substantial justice deserves to be preferred to technical considerations, and also seeing that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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