FEES TO BE PAID FOR DELAY IN FILLING OF BRAND RATE OF APPLICATION

[KULDEEP SINGH]

Dear Team,

We have filled 1 Duty Drawback Application(Brand Rate Of Fixation ) in Central Excise . Application consist of 5 Shipping Bill and we have filled application after 3 months of Let Export Order of Shipping Bill , we have filled application for delay of condonation and paid Fees of ₹ 1000/- for this application ,as delay in condone by Assistant Commissioner but now department had sent letter saying that i need to pay ₹ 1000 for per Shipping Bill or 1% of FOB value ,which ever is less

But rules say 1000 for application only ,so could you help me to find any case call saying that whether we filled 10 SB or 1 SB , fees is for application only and not according to SB wise

Thanks

Pankaj Pathania

[YAGAY andSUN]

CIRCULAR NO. 13/2010-CUSTOMS

AI Summary

Clarification Sought on Delayed Duty Drawback Fee: Per Application or Per Shipping Bill? Reference to Circular No. 13/2010-Customs A user submitted a query regarding the fees for a delayed Duty Drawback Application under Central Excise, involving five shipping bills. The application was filed three months late, and a fee of 1000 was paid for condonation of the delay. However, the department later requested a fee of 1000 per shipping bill or 1% of the FOB value, whichever is less. The user seeks clarification on whether the fee should be per application or per shipping bill, citing rules that suggest the fee is for the application only. A response referenced Circular No. 13/2010-Customs for guidance.