Drawback rule extensions permit exporters extra time to file claims subject to customs officer satisfaction and specified deadlines. Amendments to the Drawback Rules replace the proviso to the three month filing period to allow the Assistant Commissioner to extend by a further three months and the Commissioner to extend by a further nine months where satisfied the exporter was prevented by sufficient cause, and substitute the transitional filing clause with a specified calendar deadline; the amendments take effect on publication.
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.
Drawback rule extensions permit exporters extra time to file claims subject to customs officer satisfaction and specified deadlines.
Amendments to the Drawback Rules replace the proviso to the three month filing period to allow the Assistant Commissioner to extend by a further three months and the Commissioner to extend by a further nine months where satisfied the exporter was prevented by sufficient cause, and substitute the transitional filing clause with a specified calendar deadline; the amendments take effect on publication.
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