Drawback- Brand Rate/ Special Brand Rate Fixation- Period of Condonation of Delay in Filing Application Specified - Customs - 082/98

Circular No. 82-98-Customs dated 29/10/1998 F.No. 609/159/97 DBK Government of India Ministry of Finance Department of Revenue, New Delhi Subject : Condonation of delay in filing application for fixation of Brand rate under Customs Central Excise Duty Drawback Rules, 1971 / 1995. Rule 6 7 of the Customs and Central Excise Duties Drawback Rules, 1971/1995 an exporter can file an application for fixation of Brand Rate or a special Brand Rate, as the case may be, within 30/60 days of let export date. The Central Government can allow a further period of 30 days after satisfaction that the manufacturer or exporter was prevented by sufficient cause for making the application within the period of 30/ 60 days. Rule 15/17 of the said rules also empowers the Central Government to relax any of the provisions of the said rules on being satisfied that the exporter, for reasons beyond his control, failed to comply with any of the provision of the said rules. 2. The Ministry has been receiving a number of representation for extension of aforesaid time limit under rule 6 and 7 in cases where exporters were prevented by genuine reasons from filing their application within the period of 60/90 days from the date of exports. 3. In view of the various representations received and taking into consideration that in many cases there are genuine reasons which prevent an exporter of file his application within the initial period of 60/90 days, the matter has been re-examined and it has been decided that Ministry may consider relaxation of time limit in exercise of powers under rule 15/17 in the type of cases and involving the period of delay as listed in the annexure attached herewith. 4. In all aforesaid cases, the manufacturer or exporter should state the specific reasons for delay in filling the application, supported by documents, wherever necessary, and verification of the input data should either have been completed or it would be practically possible to conduct a verification at a later stage when the application is filed. 5. The receipt of this circular may please be acknowledged. Sd/- (Sandeep Ahuja) Under Secretary (Drawback) Annexure to Circular No. 82/98 - Customs dt. 29th Oct. 1998 Serial No. Reason for delay Period of Condonation beyond the period per- mitted under Rule 6 / 7. 1. Where the applicant files his claim for all Industry Rate but the Custom House/ or the appellate authority, after Expiry of more than 60 days from the date of export, informs him that all Industry rate would not be admissible and the exporter needs to file brand rate application with the Ministry. 90 days from the date of rejection of claim. 2. Where exporter starts exporting after having applied for an Advance Licence, but his application gets rejected subsequently or where having obtained an Advance Licence and after exporting the goods, the exporter surrenders his Advance Licence, with the - approval of the Licensing Authority. 90 days from the date of rejection of Advance Licence or surrender of Advance Licence by the exporter. 3. Where the applicant files an application claim excise rebate but the competent Central Excise Officer, rejects the application, or where the rebate is originally granted and is subsequently revoked and recovered. 90 days from the date of rejection/recovery of rebate. 4. Where the exporter files and application to DGFT (erstwhile CCI E) for change in description of export goods and the amendment in the advance licence is subsequently permitted by DGFT. 90 days from the date of permitting amendment. 5. Where the exporter is prevented from filing an application for brand rate of drawback due to non availability of test report from custom Lab or any other lab of which the test reports are accepted by Customs. 90 days from the date of dispatch of test report to the exporter. 6. Where payment of import duties or part thereof payable on inputs used in the manufacture of export goods, may be deferred, for example on account of stay given by a Court of Law, and such duty is paid by the exporter long after the goods have been physically exported, after the finalisation of the Court case etc. 90 days from the date ot decision regarding payment of duties. 7. Where the goods initially exported for Exhibition purpose are sub- sequently sold in a foreign country. 90 days from the date of sale of goods. 8. Where delay in filing of brand rate application is on account of law and order problems riots/ strikes or an ab-normal situation prevailing in the area of the place of production of export goods or their Registered or Head Office which may prevent access to the export documents. One year from let export date. 9. Where an existing All Industry Rate on an export product in withdrawn with effect from a particular date, but notice of such changes comes to the knowledge of the trade at a much later date. One year from let export date. 10. Where brand rate is filed by mistake to a different authority resulting in delay in the receipt of such application in the Directorate of Drawback in the Department of Revenue. One year from let export date .