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TMI Blog2004 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cameras which were exported. Under the Drawback Rules, the rate of drawback for the respective item is specified. 2.Where the rate of drawback has not been determined on any article, then, under the Rules, the manufacturers or exporters of such articles were required to make an application to the Central Government under Rule 6 of the Drawback Rules seeking determination of the amount or rate of drawback with necessary particulars as more particularly set out therein. In respect of the products exported by the petitioners, the rate of drawback was not determined by the Central Government and, therefore, it was obligatory on the part of the petitioners to apply for drawback within the time stipulated under Rule 6 of the Drawback Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners were liable to refund the amount of drawback granted on cameras for which the applications were made beyond time. 4.Thereafter, the petitioners on 18th January, 1992 made an application to the Central Government under Rule 15 of the Drawback Rules, 1971 seeking relaxation of conditions so that the legitimate claim for drawback is not denied on the technical ground that the application seeking determination of rate of drawback was not made in time. By an order dated 18th June, 1992 said application was rejected by the Customs authorities. Challenging the said order dated 18th June, 1992 as well as order dated 6th December, 1991 seeking refund of the drawback paid to petitioners and also the subsequent reminders issued by the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfilment of the conditions. In other words, Rule 15 is a beneficial Rule made to protect the interests of the manufacturers or exporters. At the relevant time earning foreign exchange was very important and the Government with a view to boost exports decided to condone certain lapses so that manufacturers or exporters concentrate more on effecting exports rather than complying with the technical formalities in claiming duty drawback. It is pertinent to note that Rule 15 specifically provides that if the Central Government is satisfied in relation to any exports of goods that the exporter or his agents has for the reasons beyond his control failed to complied with any of the provisions of the said Rules and is entitled to drawback, then, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, 1992 on merits and pass appropriate orders in accordance with law, after giving a personal hearing to the petitioners. 8.It will be open to the petitioners to make additional representation if they choose to do so at the fresh hearing to be granted by the Central Government to the petitioners. The Central Government is directed to dispose of the application as expeditiously as possible, at any rate within a period of 6 months from the date of receipt of this order. Till the said application under Rule 15 is not heard and disposed of on merits, the respondents shall not enforce the order dated 6-12-1991 passed against the petitioners. 9.Petitioners undertake to keep the bank guarantee furnished by them pursuant to the interim orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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