https://www.taxtmi.com/caselaws?id=98975 Delay in filing drawback claims under the Customs Act, 1962 and the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 was treated as condonable where the delay was short and explained by misplacement of shipping bills during shifting of office premises. The explanation was accepted as bona fide because no deliberate delay or gain from delay was shown, and the principle that substantial justice should prevail over technical objections was applied. The claims were therefore remanded for de novo consideration and disposal on merits in favour of the assessee. en-us Thu, 11 May 2000 00:00:00 +0530 Wed, 22 Feb 2012 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98975 Delay in filing drawback claims under the Customs Act, 1962 and the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 was treated as condonable where the delay was short and explained by misplacement of shipping bills during shifting of office premises. The explanation was accepted as bona fide because no deliberate delay or gain from delay was shown, and the principle that substantial justice should prevail over technical objections was applied. The claims were therefore remanded for de novo consideration and disposal on merits in favour of the assessee. Case-Laws Customs Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98975