Power to relax: government may exempt exporters from rule noncompliance to allow drawback when failure was beyond control. Central Government may exempt an exporter or authorised agent from rule provisions and allow drawback where noncompliance occurred for reasons beyond the exporter's control, provided the exporter was entitled to drawback, any representation is considered, and reasons for 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: government may exempt exporters from rule noncompliance to allow drawback when failure was beyond control.
Central Government may exempt an exporter or authorised agent from rule provisions and allow drawback where noncompliance occurred for reasons beyond the exporter's control, provided the exporter was entitled to drawback, any representation is considered, and reasons for exemption are recorded in writing.
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