Condonation of delay in customs drawback claims accepted on bona fide explanation and remand ordered for merits review.

Delay in filing drawback claims under the Customs Act, 1962 and the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 was treated as condonable where the delay was short and explained by misplacement of shipping bills during shifting of office premises. The explanation was accepted as bona fide because no deliberate delay or gain from delay was shown, and the principle that substantial justice should prevail over technical objections was applied. The claims were therefore remanded for de novo consideration and disposal on merits in favour of the assessee.

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Issues: Whether the delay in filing drawback claims under the Customs Act, 1962 and the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 deserved condonation, and whether the matter should be remanded for fresh consideration on merits.

Analysis: The delay was short and was explained by the misplacement of shipping bills during the shifting of office premises. The reason offered was treated as bona fide, and the principle that substantial justice should prevail over technical considerations was applied. As no deliberate delay or gain from delay was shown, the explanation was accepted as sufficient to justify condonation.

Conclusion: The delay in filing the claims was condoned and the matter was remanded for de novo consideration and disposal on merits in favour of the assessee.

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