Drawback - Condonation of delay in filing application for fixation of Brand Rate under Customs and Central Excise Duties Drawback Rules, 1971

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..... ication for fixation of Brand Rate under Customs and Central Excise Duties Drawback Rules, 1971 I am directed to invite your attention to Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1971 whereunder an exporter can file an application for fixation of Brand Rate or a Special Rate, as the case may be, within 30 days of the date of export of the goods. The Central Governm .....

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..... w of various representations received and taking into consideration that in many cases there are genuine reasons which prevent an exporter to file his application within the initial period of 30+ 30 days, the matter has been re-examined and it has been decided that Ministry may consider relaxation of time limit in exercise of powers under Rule 15 in following types of cases :- (a) Where the appl .....

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..... he area of the place of production of export goods or their Registered or Head office which may prevent access to the export documents. (e) Where an existing All Industry Rate on an Export product is withdrawn with effect from a particular date, but notice of such changes comes to the knowledge of the trade at a much later date. (f) Where payment of import duties or part thereof payable on inp .....

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..... a should either have been completed or it would be practically possible to conduct a verification at a later stage when the application is filed. A copy of this Circular is being endorsed to all export promotion councils/organisations for bringing the above guidelines to the notice of exporting community. The exporters should make specific requests for condonation of delay in the aforesaid type .....

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