2008 (11) TMI 241 - AT - Customs

Duty Drawback fixation of duty draw back - the Commissioner in exercise of powers under Rule 6 of the Customs and Central Excise Duties Drawback Rules, 1995 has rejected the claim of the appellants for fixation of the brand rate on the ground that there has been a delay in applying for the same and the delay has not been explained satisfactorily by the appellants held that - where the exporter for reasons beyond his control has failed to comply with any of the provisions of the said Drawback Rules, the Central Govt. has the power to relax the provisions of the Rules under Rule 17 of the said Rules. As such, we are of the view that the right course of action for the appellants is to approach the Central Govt. under Rule 17 of the Customs and Central Excise Duties Drawback Rules, 1995 for redressal of their grievance seeking appropriate relaxation of the Rules - These three appeals are accordingly dismissed with liberty to the appellants to approach the Central Govt. for relaxation.

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed three appeals regarding rejection of brand rate claim under Customs and Central Excise Duties Drawback Rules, 1995 due to delay in application. The appellants were advised to approach the Central Govt. under Rule 17 for seeking relaxation of the Rules.