https://www.taxtmi.com/caselaws?id=249695 Condonation of delay in filing supplementary drawback claims was refused because the exporter failed to show sufficient cause or reasonable diligence. The Court found the explanation about delayed access to bank statements unsupported and accepted that the exporter could have verified drawback status through the available system. A further plea that business commitments prevented timely action was also rejected. The writ petition was likewise held barred by unexplained delay and laches, as the intervening representation did not satisfactorily account for the long gap after the revisional order. The challenge therefore failed. en-us Wed, 07 May 2014 00:00:00 +0530 Sat, 22 Nov 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249695 Condonation of delay in filing supplementary drawback claims was refused because the exporter failed to show sufficient cause or reasonable diligence. The Court found the explanation about delayed access to bank statements unsupported and accepted that the exporter could have verified drawback status through the available system. A further plea that business commitments prevented timely action was also rejected. The writ petition was likewise held barred by unexplained delay and laches, as the intervening representation did not satisfactorily account for the long gap after the revisional order. The challenge therefore failed. Case-Laws Customs Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249695