FEES TO BE PAID FOR DELAY IN FILLING OF BRAND RATE OF APPLICATION, Central Excise

[KULDEEP SINGH]

Dear Team,

We have filled 1 Duty Drawback Application(Brand Rate Of Fixation ) in Central Excise . Application consist of 5 Shipping Bill and we have filled application after 3 months of Let Export Order of Shipping Bill , we have filled application for delay of condonation and paid Fees of ₹ 1000/- for this application ,as delay in condone by Assistant Commissioner but now department had sent letter saying that i need to pay ₹ 1000 for per Shipping Bill or 1% of FOB value ,which ever is less

But rules say 1000 for application only ,so could you help me to find any case call saying that whether we filled 10 SB or 1 SB , fees is for application only and not according to SB wise

Thanks

Pankaj Pathania

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[YAGAY AND SUN]

CIRCULAR NO. 13/2010-CUSTOMS