https://www.taxtmi.com/caselaws?id=1480 The Tribunal addressed time-barred supplementary claims for drawback rejection by the Commissioner and the interpretation of relevant rules. The judgments emphasized proper communication and adherence to procedural requirements, remanding the matters for reconsideration of the claims on their merits. The appellant's challenges were upheld, highlighting the need for Customs authorities to review the supplementary claims after providing a fair opportunity to be heard. en-us Mon, 19 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1480 The Tribunal addressed time-barred supplementary claims for drawback rejection by the Commissioner and the interpretation of relevant rules. The judgments emphasized proper communication and adherence to procedural requirements, remanding the matters for reconsideration of the claims on their merits. The appellant's challenges were upheld, highlighting the need for Customs authorities to review the supplementary claims after providing a fair opportunity to be heard. Case-Laws Customs Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1480