https://www.taxtmi.com/caselaws?id=211995 Under the Customs Act, 1962 and the Drawback Rules, 1995, a drawback claim supported by a manual shipping bill is treated as filed through the retained triplicate copy on the date the proper officer permits export under Section 51. On the facts, the exports were made through manual shipping bills, Customs retained the triplicate copy, and no deficiency memo was issued. The cited EDI-based public notice and circular did not override that position, and the surrounding circumstances did not show an inordinate or unexplained delay by the exporter. The delay in resubmission was therefore condoned and the drawback claim allowed. en-us Thu, 02 Dec 2010 00:00:00 +0530 Tue, 10 Apr 2012 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211995 Under the Customs Act, 1962 and the Drawback Rules, 1995, a drawback claim supported by a manual shipping bill is treated as filed through the retained triplicate copy on the date the proper officer permits export under Section 51. On the facts, the exports were made through manual shipping bills, Customs retained the triplicate copy, and no deficiency memo was issued. The cited EDI-based public notice and circular did not override that position, and the surrounding circumstances did not show an inordinate or unexplained delay by the exporter. The delay in resubmission was therefore condoned and the drawback claim allowed. Case-Laws Customs Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211995