Drawback claim limitation under customs rules required fresh verification where provisional assessment and earlier filing were in dispute.

A drawback claim under Section 74 was examined against the time-bar objection in Rule 8(2) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The record suggested that the claim had been filed soon after export, returned because provisional assessment of the imported goods was not finalised, and pursued again after finalisation of assessment in 1995. As the earlier filing, affidavit support, and effect of provisional assessment were not properly verified by the original authority, the limitation issue required fresh examination. The rejection on limitation was therefore not sustained for final disposal, and the matter was remanded for decision on merits.

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Issues: Whether the drawback claim under Section 74 was liable to be rejected as time-barred under Rule 8(2) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, and whether the matter required remand for proper examination.

Analysis: The record indicated that the appellants had originally filed drawback applications shortly after export, and there was material supporting that those applications had been returned because the provisional assessment of the imported goods had not been finalised. The claim was also pursued again soon after finalisation of assessment in 1995. In these circumstances, the time-bar objection was not treated as sufficiently examined by the original authority, and the surrounding facts required proper verification, including the alleged earlier filing supported by affidavit and the effect of the provisional assessment.

Conclusion: The rejection on limitation was not sustained for final disposal, and the matter was remanded to the original authority for proper examination and decision on merits.

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