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        Customs

        Central Excise Duties Drawback (First Amendment) Rules, 1998 - 32/98 - Customs - Non Tariff

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        Commissioner discretion to exempt exporters from clause compliance when failure is beyond their control, subject to representation. Amendment permits the Commissioner of Customs to exempt an exporter or authorised agent from a specified clause where non compliance was for reasons beyond their control, after considering any representation and recording reasons for the exemption.
                          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.

                                Commissioner discretion to exempt exporters from clause compliance when failure is beyond their control, subject to representation.

                                Amendment permits the Commissioner of Customs to exempt an exporter or authorised agent from a specified clause where non compliance was for reasons beyond their control, after considering any representation and recording reasons for the exemption.


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