9911796707
TMI Blog2012 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 jurisdiction under Section 129 DD of the Customs Act, 1962 ('Act', for short). By the said impugned order the Government of India has sustained the order passed by the lower authority directing that the petitioner should refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner cleared the drawback claim after condoning the delay and the drawback of Rs. 12,71,496/- was paid to the petitioner by cheque. On 13.04.2005 the Assistant Commissioner issued show-cause notice for repayment/ refund of drawback claim that was paid to the petitioner. Thereafter the order dated 21.11.2005 was passed by the Assistant Commissioner directing refund/ repayment. Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the petitioner for condonation of delay could not have been allowed by the Assistant Commissioner. It is admitted position that the petitioner had filed an application dated 25.07.2003 seeking condonation of delay in filing of the drawback claim. The application was addressed to the Commissioner of Customs, ICB PPJ, New Delhi. By implication it can be assumed that the Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne the delay beyond three months is with the Board. It will be appropriate in case the petitioner files an application for condonation of delay under Rule 7A the aforesaid rule which reads as under: - "7A. Power to relax. If the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorized agent has, for reasons beyond his control, failed to comply wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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