Power to relax permits exemption from drawback rules and allow drawback when non compliance is beyond the exporter's control. The Central Government may, if satisfied that failure to comply with a drawback rule by an exporter or authorised agent was for reasons beyond their control, and after considering any representation, exempt that person from the provision and allow drawback, provided reasons for the exemption are recorded in writing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to relax permits exemption from drawback rules and allow drawback when non compliance is beyond the exporter's control.
The Central Government may, if satisfied that failure to comply with a drawback rule by an exporter or authorised agent was for reasons beyond their control, and after considering any representation, exempt that person from the provision and allow drawback, provided reasons for the exemption are recorded in writing.
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