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TMI Blog2012 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner should have informed and asked to approach the Board. The said application was required to be dealt with by the competent authority. It is accepted that the power to condone the delay beyond three months is with the Board. Hence it will be appropriate to allow petitioner to file application for condonation of delay to Board. - W.P.(C) 6874/2010 - - - Dated:- 7-5-2012 - Sanjiv Khanna And R V Easwar, JJ. For Appellant : Mr. Pradeep Jain with Mr. Shubhankar Jha, Adv For Respondent : Mr. Satish Kumar, Sr. Standing Counsel. JUDGEMENT In the present case M/s. ILPEA Paramount Ltd., the petitioner herein has impugned order dated 26.05.2010 passed by the Joint Secretary to the Government of India in exercise of jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi was dismissed. The petitioner filed a Revision application under Section 129 DD, which as noticed above stands dismissed vide order dated 25.06.2010. The authorities have relied upon Rule 5 of the Re-Export of the imported goods (Drawback of Customs Duties) Rule, 1995. The drawback claim, it has been held, should have been filed on or before 19.07.2002 i.e. within a period of three months from the order permitting clearance; loading of goods for exportation by the proper officer of the customs. Further the Assistant Commissioner and the Deputy Commissioner of Customs could have condoned the delay for a period of three months and not beyond that. The three months' period had also expired and therefore the application of the petitioner f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his authorized agent has, for reasons beyond his control, failed to comply with any of the provisions of these rules, and has thus been entitled to drawback, it may, after considering the representation, if any, made by such exporter or agent, and for reasons to be recorded in writing, exempt such exporter or agent from the provisions of such rule and allow drawback in respect of such goods." The petitioner will accordingly make an application referring to the earlier application made by them dated 25.07.2003 and the Board will examine the matter in accordance with law. We also clarify that it will be open to the Board if it deems appropriate to ask the petitioner to file an application in terms of the amended provisions applicable w. e. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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