2000 (10) TMI 347

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....ry claims can be condoned in terms of Proviso (b) to Rule 15 of the Duty Drawback Rules, 1995, herein the stipulated period of three months can be extended by the Commissioner by further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filing the supplementary claims within the aforesaid period of three months. In all these cases, the exporter within the stipulated period. The reasons adduced by him are not sufficient enough warranting condonation. The supplementary claims are, therefore, time-barred. ORDER Having regard to the facts and circumstances of the case, the above said supplementary claims are rejected as time-barred." 2. We have heard Shri Meenakshi Sundaram, ld. Advo....

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.... have been heard by the Commissioner on 25-11-1999 and he came to his above said findings and rejected the claims. (b)  When the matter was heard earlier, we directed the ld. DR to produce original claim documents for ascertaining true picture and the position of the claims whether a supplementary claim was lodged or whether the letters of intimation of claims not having been received were being considered as supplementary claims and also what happened to the original claim and why it was not settled and in what position it was still pending in the Custom House. Ld. DR after an adjournment when the matter came up for hearing today presented a copy of the communication issued by the Dy. Commissioner of Customs (Review Cell-AIR), Chen....