Liberal condonation of delay in drawback brand rate applications where explanation and circular support reconsideration

Delay in filing an application for fixation of drawback brand rate beyond the prescribed 60-day period may be condoned where the delay is explained by financial difficulty and a misunderstanding about the need for the EP copy, especially when a circular indicates a liberal approach to such applications. On those facts, the refusal to condone delay was set aside, the delay was directed to be condoned, and the application was required to be reconsidered by the Commissioner.

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Issues: Whether the delay in filing the application for fixation of drawback brand rate should be condoned.

Analysis: The application for fixation of drawback was filed beyond the prescribed period of 60 days. The impugned order had refused condonation, but the record also showed that the exporter had suffered financial difficulty, the delay was explained as arising from misunderstanding regarding the need for the EP copy, and the authorities had the benefit of a circular indicating a lenient approach to such applications. In these circumstances, a liberal view was considered appropriate and the matter was fit to be reconsidered by the Commissioner.

Conclusion: The delay was directed to be condoned and the application for fixation of drawback was required to be reconsidered; the refusal to condone delay was set aside.

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