Supplementary drawback claim under Customs law sustained where limitation ran from actual payment date of the less charge demand.

A supplementary drawback claim under Section 74 of the Customs Act was treated as maintainable where the three-month period was computed from the actual date of payment of the less charge demand. On the corrected facts, the demand had been paid after the original drawback claim was settled, so the later claim was within time. The Government also noted that the claimant had produced an accounts certificate and required the Customs House to verify that proof. The allowance of the supplementary drawback claim was therefore affirmed, subject to factual verification of the payment date and supporting evidence.

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Issues: Whether the supplementary drawback claim under Section 74 of the Customs Act, 1962 was maintainable and within time on the facts found by the Government.

Analysis: The Government found that the review proposal proceeded on an ous factual premise as to the date on which the less charge demand was paid. On the corrected facts, the demand was paid only on 17-2-1987, after the original drawback claim had already been settled on 26-2-1985, and the supplementary claim filed on 4-5-1987 was therefore within three months of the payment of the less charge demand. The Government also noted that the respondent had produced an accounts certificate and directed verification of that proof by the Customs House.

Conclusion: The impugned order allowing the claim was upheld, subject to verification of the proof regarding the date of payment of the less charge demand.

Final Conclusion: The review proposal failed and the allowance of the supplementary drawback claim stood affirmed, subject to factual verification by the Customs House.

Ratio Decidendi: A supplementary drawback claim may be sustained where it is shown to have been filed within the permissible period calculated from the actual date of payment of the less charge demand, and the factual basis for rejection is not established.

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