Procedural declaration requirement in drawback claims may be cured later when the underlying purpose is satisfied.

A procedural declaration required by a public notice under the Customs and Central Excise Duties Drawback Rules, 1971, was treated as capable of later compliance where the exporter furnished the declaration with a supplementary claim and supported it by a Central Excise certificate. The omission to give the declaration at the time of shipment was regarded as a technical defect rather than a mandatory bar, because the requirement was not shown to have binding statutory force in the same manner as a rule or order. The earlier rejection of the drawback claim for want of contemporaneous declaration was therefore considered unjustified, and the claim was directed to be reconsidered with consequential relief.

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Issues: Whether the omission to furnish the declaration regarding non-availment of rebate of Central Excise duty at the time of shipment, as required by the Public Notice issued under Rule 4 of the Customs and Central Excise Duties Drawback Rules, 1971, could be condoned and the drawback claim allowed.

Analysis: The declaration was required at the time of shipment under the public notice issued under Rule 4, but the appellants furnished it with the supplementary claim and supported it by a certificate from the Central Excise authority. The requirement was treated as capable of subsequent compliance because it was not a statutory rule or order having mandatory force in the same manner as a binding provision of law. The omission was therefore regarded as a technical defect, and the earlier rejection of the claim for want of contemporaneous declaration was held unjustified.

Conclusion: The procedural requirement was condoned and the drawback claim was directed to be reconsidered and consequential relief granted in favour of the appellants.

Ratio Decidendi: A procedural condition imposed by a public notice issued under delegated powers may be satisfied subsequently where the underlying purpose is achieved and the requirement is not shown to be mandatory in nature.

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