Collector discretion to allow export rebate claims despite time limits, and to relax notification conditions, with written reasons. A new provision allows the Collector, if satisfied that an article has been exported, to permit whole or partial rebate claims despite the time limit for lodging claims and proof of export, excepting sub rule (9), provided reasons are recorded in writing; additionally, the Collector may relax any condition specified in a notification under the rebate rule in particular cases for reasons recorded in writing.
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.
Collector discretion to allow export rebate claims despite time limits, and to relax notification conditions, with written reasons.
A new provision allows the Collector, if satisfied that an article has been exported, to permit whole or partial rebate claims despite the time limit for lodging claims and proof of export, excepting sub rule (9), provided reasons are recorded in writing; additionally, the Collector may relax any condition specified in a notification under the rebate rule in particular cases for reasons recorded in writing.
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