TMI Blog2018 (1) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed to comply with any of the conditions and has thus been entitled to drawback, it may be considered - the first respondent would be well within his Jurisdiction to examine the plea raised by the petitioner as to whether the reason for non compliance of the procedure under Rule 5(1) was for reasons beyond the control of the petitioner. However, this exercise has not been done by the respondent. The authorities while examining the application for relaxation or for condonation of delay has to be more pragmatic or in other words if it is found that claim is not a false claim or in other words, it is genuine claim, they would be liberal in condoning delay. However, if authorities were to find that claim itself is doubtful, they would be w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2004. The petitioner filed a drawback claim in terms of Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. However, the said application was rejected by an order in original dated 06.07.2005 on the ground that it has not been filed within the prescribed time limit or allowable period of further period of three months. 4. Challenging the said order in original dated 06.07.2005, the petitioner preferred an appeal before the Commissioner of Customs (Appeals) by its order dated 16.02.2006 held that there is no provision in the statute to condone the delay and therefore, there is no infirmity in the order passed by the original authority, accordingly dismissed the appeal. Challenging the same, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the point of delay. 6. Rule 7A of the said Rules deals with power to relax, in exercise of the powers under the said rules, if the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorised agent has, for reasons beyond his control, failed to comply with any of the conditions and has thus been entitled to drawback, it may be considered. The representation made on behalf of the exporter or agent shall be considered and for reasons to be recorded in writing, exempt such exporter or agent from the provisions of such rule and allow drawback in respect of such goods. Therefore, the first respondent would be well within his Jurisdiction to examine the plea raised by the petitioner as to whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Division Bench of the High Court of Kolkata in the case of Comissioner of Customs, Mumbai v. Terai Overseas Ltd., reported in 2003 (156) E.L.T. 841 (Cal.) wherein it was held that the drawback rules being an incentive oriented scheme for augmenting export and claim for drawback cannot be withheld on the basis of mere technicality. Therefore, at the time of granting the Drawback Claim, the authorities have to proceed on reasonable basis and cannot accept a narrow and pedantic approach. Ultimately, in the case of Acer India Pvt. Ltd., (supra), the Court set aside the order of rejection of the claim and remitted the matter to the Central Government with a direction to consider the application filed by the petitioner and to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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