Rebate of duty claims may be lodged with the factory Commissioner or the Maritime Commissioner for export removals. The amendment inserts a definition of Maritime Commissioner in rule 2 to mean the Commissioner whose jurisdiction includes specified ports, airports or post offices of exportation, and substitutes rule 189(1) to require that claims for rebate of duty in the proper form be lodged with the Commissioner of Central Excise having jurisdiction over the factory of manufacture or the Maritime Commissioner under whose jurisdiction the port, airport or post office from which goods were exported is located.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate of duty claims may be lodged with the factory Commissioner or the Maritime Commissioner for export removals.
The amendment inserts a definition of Maritime Commissioner in rule 2 to mean the Commissioner whose jurisdiction includes specified ports, airports or post offices of exportation, and substitutes rule 189(1) to require that claims for rebate of duty in the proper form be lodged with the Commissioner of Central Excise having jurisdiction over the factory of manufacture or the Maritime Commissioner under whose jurisdiction the port, airport or post office from which goods were exported is located.
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