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 and SUN]

CIRCULAR NO. 13/2010-CUSTOMS

AI Summary

Condonation fee for delayed Brand Rate applications: whether charge is per application or per shipping bill affects fee liability.
Whether the condonation fee for delayed filing of a Brand Rate duty drawback application is payable once per application or on a per-shipping-bill or FOB-value basis is disputed; the taxpayer filed a single application covering multiple shipping bills, paid one condonation fee, and the department has demanded per-shipping-bill or percentage-of-FOB fees, citing customs circular guidance relevant to fee computation.