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Issues:
1. Delay in filing application for determination of drawback of customs duties. 2. Power of Central Government to condone delay under Rule 15 of the Customs and Central Excise Duties Drawback Rules, 1971. 3. Statutory obligation of Central Government to consider applications under Rule 15. 4. Impact of practice and policy on exercising statutory powers. The petitioner sought a writ to quash a communication rejecting their application for condonation of delay in filing for drawback of customs duties. The petitioner, engaged in computer system manufacturing, applied for drawback rate determination after exporting goods, citing a clerical error in the export date. The respondent rejected the delay condonation request, citing lack of power beyond 60 days from export. The petitioner argued the Central Government could condone delays under Rule 15 beyond 60 days. The respondent contended the order was justified, as the application exceeded the 60-day limit. The court analyzed Rules 6(1)(a) and 15, noting Rule 15 allowed exemptions for delays due to reasons beyond control. The court emphasized the Central Government's obligation to consider applications under Rule 15, irrespective of Rule 6 limitations. The court criticized the respondent's practice of not considering requests for delay condonation under Rule 15. Emphasizing the quasi-judicial nature of the power, the court held the Central Government must assess merits and not solely rely on policy. Consequently, the court quashed the communication and directed the Central Government to consider the petitioner's application under Rule 15 promptly, within four months. No costs were awarded. ---
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