https://www.taxtmi.com/caselaws?id=49120 A supplementary drawback claim under Section 74 of the Customs Act was treated as maintainable where the three-month period was computed from the actual date of payment of the less charge demand. On the corrected facts, the demand had been paid after the original drawback claim was settled, so the later claim was within time. The Government also noted that the claimant had produced an accounts certificate and required the Customs House to verify that proof. The allowance of the supplementary drawback claim was therefore affirmed, subject to factual verification of the payment date and supporting evidence. en-us Tue, 04 Feb 1992 00:00:00 +0530 Mon, 09 Aug 2010 16:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49120 A supplementary drawback claim under Section 74 of the Customs Act was treated as maintainable where the three-month period was computed from the actual date of payment of the less charge demand. On the corrected facts, the demand had been paid after the original drawback claim was settled, so the later claim was within time. The Government also noted that the claimant had produced an accounts certificate and required the Customs House to verify that proof. The allowance of the supplementary drawback claim was therefore affirmed, subject to factual verification of the payment date and supporting evidence. Case-Laws Customs Tue, 04 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49120