Drawback relaxation powers delegated to Commissioners, subject to factual-verification guidelines and brand-rate application condition. Delegation authorises Commissioners of Customs at the filing port to grant relaxation under the proviso to Rule 12(1)(a) of the Drawback Rules when an exporter submits a written representation; such exercise must follow the factual-report guidelines of Circular No. 74/97-Cus. and ensure drawback admissibility. Relaxation is not to be granted where a brand-rate application is required unless that application was timely filed with the Directorate of Drawback. Pending cases for which factual reports were sought by the Ministry must be disposed of by the Commissioners on the basis of those reports and merits, and the Circular should be publicised by Public Notices and Standing Orders.
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Provisions expressly mentioned in the judgment/order text.
Drawback relaxation powers delegated to Commissioners, subject to factual-verification guidelines and brand-rate application condition.
Delegation authorises Commissioners of Customs at the filing port to grant relaxation under the proviso to Rule 12(1)(a) of the Drawback Rules when an exporter submits a written representation; such exercise must follow the factual-report guidelines of Circular No. 74/97-Cus. and ensure drawback admissibility. Relaxation is not to be granted where a brand-rate application is required unless that application was timely filed with the Directorate of Drawback. Pending cases for which factual reports were sought by the Ministry must be disposed of by the Commissioners on the basis of those reports and merits, and the Circular should be publicised by Public Notices and Standing Orders.
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