9911796707
TMI Blog1998 (7) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned Order-in-Appeal is factually not correct, as power to condone and allow was available under proviso to Rule 5(1) and 8(1) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. That in 1993 the very filing of a drawback shipping bill was taken as a claim. That it is not a time barred case. 2. Briefly stated, the Asstt. Commissioner rejected the drawback clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sequence of events as follows :- 29-12-1992 - Import of 8 moulds vide B/E No. 40986, dated 30-11-1992 and payment of duty amount of Rs. 2,09,920/- after execution of PD bond. 10-11-1993 - Shipping Bill under claim for drawback for re-export filed. 18-11-1993 - Let export ordered. 15-9-1995 - Drawback claim in respect of S/B No. 05714, dated 10-11-1993 filed. 28-10-1996 - Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim on 22-12-1993 as claimed. However, Government observes that prior to the issue of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 (hereinafter referred to as the "Rules") vide Notification No. 36/95-Cus. (N.T.), dated 26-5-1995, the procedure was to file the drawback claim within three months of the export. 5. As regards the Asstt. Commissioner's power to relax in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... home consumption; that the department vide letter dated 25-8-1995 (page 31 and 32 of the Paperbook filed in revision) finalised the provisional assessment; that the drawback claim was filed within a month of such finalisation on 15-9-1995. In that case, it cannot be said that the drawback claim was filed beyond time for which relaxation is to be sought. 7. Consequent upon the above analysis, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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