Drawback rule relaxation permits relief from procedural non-compliance when exporters remain otherwise entitled to customs duty drawback The amendment removes the requirement in rule 5(2) to submit the relevant document in duplicate. New rule 7A permits the Central Government to relax compliance with any rule where non-compliance resulted from reasons beyond the exporter's or authorised agent's control, provided the person remains entitled to drawback. The relaxation requires consideration of any representation and written reasons.
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 relaxation permits relief from procedural non-compliance when exporters remain otherwise entitled to customs duty drawback
The amendment removes the requirement in rule 5(2) to submit the relevant document in duplicate. New rule 7A permits the Central Government to relax compliance with any rule where non-compliance resulted from reasons beyond the exporter's or authorised agent's control, provided the person remains entitled to drawback. The relaxation requires consideration of any representation and written reasons.
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