2007 (7) TMI 159 - HC - Customs

Considering the fact that necessary paper on the basis of which assessee could claim drawback were lying with Dept. Delay in filing the application for drawback of 90 days is condoned u/r 17 of Drawback Rules of 1992

Summary

The petitioner's claim for drawback benefits was denied due to late submission of application. The court condoned the delay and directed authorities to review the application on its merits. The petition was disposed of accordingly.