2000 (5) TMI 846

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..... e Order dated 14-3-2000 passed by the Asstt. Commissioner of Customs (DBK), Air Cargo Complex, rejecting their drawback claims filed under Section 74 of the Customs Act, 1962, as time barred. 2. In the appeal, the appellant submits that there was a delay in filing the drawback claims within the time limit prescribed under Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) .....

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..... hrough the records of the case and the submissions made by the appellant. The delay in this case is just a little over two months and the appellant's reasons for the same i.e. misplacement of files due to the shifting of their office, merits fair consideration. In the light of the facts as well as the various case laws cited, in particular the Hon'ble Supreme Court's observation that substantial j .....

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