Administrative discretion to exempt exporters for non-compliance when failure occurs beyond their control after representation considered. The 2003 amendment to the Re-export of Imported Goods (Drawback of Customs Duties) Rules inserts a proviso in rule 4(a) permitting the Commissioner of Customs, if satisfied that non-compliance by an exporter or authorised agent was for reasons beyond their control, to exempt them from that provision after considering any representation and recording reasons. The rules are titled the Re-export of Imported Goods (Drawback of Customs Duties) Amendment Rules, 2003, and commence on publication in the Official Gazette.
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.
Administrative discretion to exempt exporters for non-compliance when failure occurs beyond their control after representation considered.
The 2003 amendment to the Re-export of Imported Goods (Drawback of Customs Duties) Rules inserts a proviso in rule 4(a) permitting the Commissioner of Customs, if satisfied that non-compliance by an exporter or authorised agent was for reasons beyond their control, to exempt them from that provision after considering any representation and recording reasons. The rules are titled the Re-export of Imported Goods (Drawback of Customs Duties) Amendment Rules, 2003, and commence on publication in the Official Gazette.
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