TaxTMI 
TaxTMI 
TaxTMI 
1997 (7) TMI 509
X X X X Extracts X X X X
X X X X Extracts X X X X
....he claim for drawback under Section 74 against shipping bill No. 05714, dated 10-11-1994 on the ground that the claim was time barred. 2. The facts of the case are that eight set of moulds were imported on 30-11-1992 under bill of entry No. 40986, dated 30-11-1992. At that time the goods were assessed provisionally as valuation of the goods was not available. They also could not produce Char....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent and the set of applications were received, by hand, by their clearing clerk. The provisional assessment of the imported moulds was finalised on 25-8-1995, and on 13-9-1995, vide their letter No. ACCTS/2663/95 and ACCTS/2664/95, they approached the Drawback Department for payment of drawback on the exported moulds. These claims were rejected on 28-10-1996 vide order No. S1/51/95. The present ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hority directed to consider the case on merit. 5. I find that the claim for drawback was not examined carefully by the original authority. There is suffcient ground to believe the contention of the appellant that they had filed applications on 22-12-1993. They have supported this by filing a sworn affidavit dated 27-11-1996. It is an admitted fact that they had filed the drawback shipping bi....