1985 (10) TMI 209

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....aim for drawback made after the expiry of two years under Section 74 of the Customs Act was rejected by the Assistant Collector as inadmissible. On appeal, the Appellate Collector confirmed the order passed holding that the rejection was rightly done. 3. During the hearing of this appeal, Shri D'Silva, appearing for the appellant submitted that their export was after the expiry of two years. They had however made an application to the Board for extension of time, but the Board did not grant extension. He submitted that the Board did not pass any speaking order, and therefore, the appellant could not file an appeal or revision before the Government of India. Further, the provisions then existing did not provide for any appeal or revi....

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....the authorities below had rejected the claim on the ground that the export was not made within two years from the date of payment of duty on importation. The orders of the authorities below do not suffer from any legal infirmity. In the circumstances we see no reason to interfere with the orders. 6. In the result this appeal fails and the same is rejected. [Order per : K.S. Dilipsinhji, Member (T) ]. 7. - While I entirely agree with the conclusion arrived at by my learned brother, the Judicial Member, in finding that the appeal fails and while I also agree with him that the appeal is to be rejected, I cannot refrain from adding this note to the order. It is not my normal practice to say something in addition to the order dictated by m....