2016 (8) TMI 574 - AT - Customs

Condonation of delay application for fixation of brand rate applications filed beyond the period of three months but before the expiry of 12 months from the date of Let Export Order made in the shipping bills Held that - granting of drawback or industrial brand rate which is a beneficial legislation needs to be considered in a broader perspective rather than a narrow view as done by the lower authorities. The statute mandates that an application can be filed for condoning the delay beyond the period of three months but within 12 months from the date of Let Export Order needs to be read in the correct perspective in line with beneficial legislation and delay, if any, needs to be condoned. This is held in the case Rallis India Ltd. vs. CCE, Bhopal reported in 2006 (6) TMI 280-CESTAT, New Delhi liberal approach adopted appeal disposed off matter remanded back decided in favor of appellant.

Summary

Issues: Condonation of delay in filing appeals for fixation of brand rate under Customs and Central Excise Duties Drawback Rules, 1995.

Analysis:
- The Tribunal considered applications for condonation of delay in filing appeals before the Bench due to the issue being narrow in scope.
- The appeals were filed against an order by the Commissioner rejecting the delay in fixation of brand rate applications.
- The Customs and Central Excise Duties Drawback Rules, 1995 require such applications to be filed within three months from the date of export.
- The appellant submitted the applications beyond three months but within 12 months from the Let Export Order date in the shipping bills.
- The Commissioner refused to condone the delay, citing lack of convincing reasons.
- The Tribunal emphasized that the granting of drawback or industrial brand rate, being beneficial legislation, should be viewed broadly.
- Referring to a previous case, the Tribunal highlighted the need to interpret the rules liberally and condone delays in the context of beneficial legislation.
- The Tribunal set aside the Commissioner's order and directed a liberal approach in condoning the delay for the application of brand rate of drawback in line with the Drawback Rules.
- The appeals were disposed of accordingly, with the matter remitted back to the Commissioner for further consideration and decision in accordance with the rules.