Relaxation of filing period for drawback claims - Assistant Commissioners to allow extensions where delay arises from ignorance or sufficient cause. Assistant Commissioners are instructed to liberally exercise the proviso power under rule 13(1) of the Customs and Central Excise Duties Drawback Rules, 1995 to permit late filing of drawback claims where exporters were prevented by sufficient cause, with ignorance of the new prescribed time limit to be accepted as a valid reason for delay and extensions granted accordingly, alongside mandated publicity to Export Promotion Councils, Trade Associations and commercial interests.
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Relaxation of filing period for drawback claims - Assistant Commissioners to allow extensions where delay arises from ignorance or sufficient cause.
Assistant Commissioners are instructed to liberally exercise the proviso power under rule 13(1) of the Customs and Central Excise Duties Drawback Rules, 1995 to permit late filing of drawback claims where exporters were prevented by sufficient cause, with ignorance of the new prescribed time limit to be accepted as a valid reason for delay and extensions granted accordingly, alongside mandated publicity to Export Promotion Councils, Trade Associations and commercial interests.
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