Drawback -Time limit for filing claim

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ules, 1995 Customs and Central Excise Duties Drawback Rules, 1995 were notified on 26th May, 1995 specifying time limit for filing claims for drawback. Rule 13(1) of the said rules provided that a claim should be filed within three months from the date relevant for applicability of the amount or rate or drawback in terms of sub-rule (3) of rule 5. Accordingly in case of goods exported by Se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... drawback claim in respect of goods exported before 26th May, 1995 should have been filed latest by 25th August, 1995. All such claims filed after 25th August, 1995 shall become time barred and the Commissioner of Customs or the Assistant Commissioner of Customs have no powers to accept such claims received after 25th August, 1995. Similarly any claim in respect of goods exported on or after 26th M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he time limit prescribed under rule 13(1) or rule 18(2)(c) for reasons beyond his control, may make an application to the Commissioner of Drawback, Ministry of Finance (Department of Revenue), Jeevan Deep Building, Parliament Street, New Delhi - 110 001 for relaxation of the time limit specified under the aforesaid rules clearly stating the reasons for seeking relaxation under rule 17. Sd/- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X