https://www.taxtmi.com/caselaws?id=41637 A Government drawback letter fixing the rate for cotton sewing thread was treated as having statutory force under the Customs Act and Drawback Rules, so exports made within the notified period and matching the scheduled description were held entitled to drawback at that rate. Procedural non-compliance, including failure to file the drawback application before export, was not treated as an absolute bar where the Rules did not expressly prohibit the claim and the concession was later granted by the Government. On the stated facts, the procedural objections were rejected and the drawback claim was sustained, subject to verification of the quantum. en-us Thu, 30 Sep 1982 00:00:00 +0530 Sat, 05 Jun 2010 10:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41637 A Government drawback letter fixing the rate for cotton sewing thread was treated as having statutory force under the Customs Act and Drawback Rules, so exports made within the notified period and matching the scheduled description were held entitled to drawback at that rate. Procedural non-compliance, including failure to file the drawback application before export, was not treated as an absolute bar where the Rules did not expressly prohibit the claim and the concession was later granted by the Government. On the stated facts, the procedural objections were rejected and the drawback claim was sustained, subject to verification of the quantum. Case-Laws Customs Thu, 30 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41637