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TMI Blog2016 (2) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-11-2008 by the 4th respondent. By the order impugned, the Revisional Authority set aside Ext.P6 order passed in appeal by the 4th respondent and restored Ext.P5 order passed by the 3rd respondent, by which the petitioner's claim for drawback was rejected.as time barred on the ground that the petitioner had not complied with the requirements pointed out in the deficiency memo within the statutory period of six months provided in R. 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The legality and propriety of the reasoning whereby the 5th respondent set aside Ext.P5 and allowed the revision by Ext.P7 are under challenge in this Writ Petition. 2. In June, 2006, the petitioner exported certain parts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not claimed interest under S. 75A of the Customs Act. 5. Per contra, the learned Standing Counsel for Central Government contends that R. 5(4)(a) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 is applicable to both Ss. 74 and 75A of the Customs Act and there is no distinction between the 74 and 75A in this respect. Since the petitioner has not cured the defects and resubmitted the application after curing the defect within a period of six months, the application shall be deemed not to have been filed. Thus, the revisional/authority is justified in allowing the appeal and by effecting the claim of the petitioner. 6. In view of the rival pleas, the question to be considered is, whether Rule 5(4)(a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... memo. Admittedly, the claim was filed under S. 74 for drawback on re-export of duty paid goods only and more clearly, the petitioner has not claimed interest on drawback under S. 75A. 8. The statutory mandate under R. 5(4)(a) and (b) of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 is that any claim which is incomplete in any material particulars or is without the documents specified in sub-rule (2) shall not be accepted for the purpose of S. 75A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the Commissioner of Customs, within 15 days of submission and shall be deemed not to have been filed. It is pertinent to note that the rule specifically mandates that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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