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of <h1>Customs Tribunal allows belated duty drawback claim, deems initial rejection unjustified, directs relief under Customs Act.</h1> The Tribunal overturned the rejection of duty drawback claim by the Customs Department, finding that the appellants' belated declaration of no rebate of ... Omission of declaration condonable The appeal was transferred to the Tribunal under Section 131-B of the Customs Act, 1962. The appellants failed to declare no rebate of Central Excise duty paid on fibres in the Shipping Bill, leading to rejection of their duty drawback claim. The Tribunal found the declaration was made later with a supplementary claim and confirmed by a certificate from the Supdt. of Central Excise, Navsari. The Tribunal held that the rejection was unjustified as the declaration requirement was not mandatory and directed the relief to be given to the appellants.
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