Power to relax allows exemption permitting drawback where exporter failed compliance for reasons beyond control. Power to relax permits the Central Government to exempt an exporter or authorised agent from rule requirements and allow drawback where the exporter or agent, in relation to export of any goods, has failed to comply for reasons beyond their control, subject to satisfaction of the Government, consideration of any representation, and reasons 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 allows exemption permitting drawback where exporter failed compliance for reasons beyond control.
Power to relax permits the Central Government to exempt an exporter or authorised agent from rule requirements and allow drawback where the exporter or agent, in relation to export of any goods, has failed to comply for reasons beyond their control, subject to satisfaction of the Government, consideration of any representation, and reasons recorded in writing.
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