Power to relax drawback rules permits exemption for uncontrollable non-compliance where entitlement exists, subject to representation and written reasons. Rule 7A empowers the Central Government to relax the provisions of the drawback rules where an exporter or authorised agent has failed to comply with a ... Summary
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Power to relax drawback rules permits exemption for uncontrollable non-compliance where entitlement exists, subject to representation and written reasons.
Rule 7A empowers the Central Government to relax the provisions of the drawback rules where an exporter or authorised agent has failed to comply with a requirement for reasons beyond their control but remains entitled to drawback. After considering any representation, the Government may exempt the concerned person from the relevant provision and allow drawback, provided that the reasons for relaxation are recorded in writing.
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