TMI Blog1998 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to as "the Rules"). 2. A few facts that may be relevant for the disposal of the writ petition, may be set out as hereunder : (a) It is the case of the petitioner that the petitioner is engaged in the manufacture and marketing of Micro processor based computer systems and the petitioner imports large quantity of components for the purpose of computer systems and while importing the components, the petitioner pays the customs duty as applicable under the Customs Act, 1962 (hereinafter referred to as "the Act"). It is also the case of the petitioner that the petitioner is an exporter and the petitioner sells the computer system outside India and in terms of Rule 6 of the Rules, the petitioner made an application on 27th of June, 1989 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods made by the petitioner, they admitted the clerical error committed by them. It is the further case of the petitioner that since the Directorate of Drawback was empowered to condone the delay of 30 days only in addition to 30 days permitted to file the application, the petitioner filed an application under Rule 15 of the Rules praying for condonation of delay of another 5 days; and the respondent, by means of communication Annexure B, has rejected the prayer of the petitioner to condone the delay on the ground that the Government has no power to condone the delay as the claim made by the petitioner was considered under Rule 6-7 of the Rules. 3. The learned Counsel for the petitioner submitted that the order/communication Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not in dispute that the application was filed beyond 60 days from the date of the export, the Central Government was justified in law in taking the view that it has no power to condone the delay either under Rule 6 or Rule 7 of the Rules. He submits that there is no error in the finding recorded by the Central Government in the impugned order; and, therefore, the petitioner cannot be permitted to challenge the said order before this Court invoking the writ jurisdiction either under Article 226 or under Article 227 of the Constitution of India. He also drew my attention to paragraph 3 of the statement of objections filed on behalf of the respondent, wherein it is stated that the prayer of the petitioner for condonation of delay was ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Government for the determination of the amount or rate of drawback therefore, stating all relevant facts including the proportion in which the materials or components are used in the production or manufacture of goods and the duties paid on such materials or components : Provided that the Central Government may, if it is satisfied that the manufacturer or exporter was prevented by sufficient cause from filing the application (within the aforesaid time), allow such manufacturer or exporter to file such application within a further period of thirty days. .................... .................... 15. Power to relax. - If the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorised a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n making the application, only for a period of 30 days in addition to the permissible limit of 30 days provided for making the application, Rule 15 of the Rules confers power on the Central Government, 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 provisions of the Rules and has not been entitled to drawback, it may, after considering the representations, if any, make such exporter or agent and for the reasons to be recorded in writing, exempt such exporter or agent from the provisions of such rules and allow drawback in respect of such goods. In the instant case, it is the case of the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the merits of the claim made. As can be seen from the stand taken in the statement of objections, at Paragraph 3 of the statement of objections, it is stated that as a matter of practice and policy, relaxation under Rule 15 of the Rules is not accorded for condonation of delay in submission of the application beyond the period allowed. It is useful to extract Paragraph 3 of the statement of objections, which read as hereunder : "That with reference to the averments made in Para 7 of the petition, it is submitted that the petitioner had made an application to the Ministry to condone the delay by invoking Rule 15 as the delay exceeded the condonable period permissible under Rule 6/7 of the Drawback Rules. The request was examined by the M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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