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TMI Blog2006 (6) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... er and spirit. Accordingly, the application for condonation of delay in filing the drawback claims is allowed, impugned order set aside and the matter is remanded back to lower authorities to process the drawback claims in accordance with law. Appeals allowed. - Shri M.V. Ravindran, J. REPRESENTED BY : None, for the Appellant. Shri R.K. Verma, DR, for the Respondent. [Order]. These appeals are directed against Orders-in-Original dated 6-10-05. 2. The relevant facts are arise for consideration are that the appellant had exported their goods i.e. Metribuzin 70% WP (Pesticide) under claim for duty draw back. The appellant filed the duty draw back application for the exports made by them for fixation of brand rate with the Bhopal Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sufficient cause is a cause, which can be described as one beyond the control of the applicant. The late receipt of export document from Customs/CHA, distance problem and multi factory location cannot be considered a sufficient cause for delay in filing the application. The cause for delay given by, the applicant could have been avoided by due care, caution and attention, but they did not care and delayed filing the application. The cause given by the applicant could hardly be called as sufficient cause as provided under the proviso to Rule 6 of DBK Rules. 5. From the above, it can be seen that the learned Commissioner has not considered the fact that the appellant had sought the condonation of delay for filing the application for draw b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry, and may result in tremendous resentment by the trade and industry and ultimately affect the exports. It is, therefore, suggested that a liberal approach be adopted to condone the delay of 30 (thirty) days beyond the usual period of 60 (sixty) days for filing an application by manufacturer/exporter for fixation of duty drawback rate/amount in respect of the exports made by them under claim for drawback. 6. A plain reading of direction of Central Board of Excise and Customs, it would make it clear that, a liberal approach has to be adopted by the lower authority while disposing the application of condonation of delay, in respect of drawback claims. It is now settled law that the directives of the Board are binding as the officers. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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