1983 (2) TMI 310 - AT - Customs

Summary

The Tribunal dismissed the appeal for duty drawback on export of granular quartz due to non-compliance with Customs rules. The claim was rejected by the Assistant Collector and Appellate Collector, as waiver of the rule requirements was not justified. The Central Government has the authority to exempt exporters from rule compliance for drawback, not subordinate authorities. No delegation of power for relaxation of rules was found.