Power to relax under drawback rules allows exemption for non-compliance caused by reasons beyond the exporter's control.

Power to relax under the Customs and Central Excise Duties Drawback Rules enables the Central Government, where an exporter or authorised agent has failed to comply with a rule because of reasons beyond control, to consider any representation made and, for reasons recorded in writing, exempt that exporter or agent from the relevant requirement and allow drawback in respect of the goods.

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