2012 (6) TMI 373

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sr. Standing Counsel. JUDGEMENT In the present case M/s. ILPEA Paramount Ltd., the petitioner herein has impugned order dated 26.05.2010 passed by the Joint Secretary to the Government of India in exercise of jurisdiction under Section 129 DD of the Customs Act, 1962 ('Act', for short). By the said impugned order the Government of India has sustained the order passed by the lower authority d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equired to be followed. On 16.06.2004, the Assistant Commissioner cleared the drawback claim after condoning the delay and the drawback of Rs. 12,71,496/- was paid to the petitioner by cheque. On 13.04.2005 the Assistant Commissioner issued show-cause notice for repayment/ refund of drawback claim that was paid to the petitioner. Thereafter the order dated 21.11.2005 was passed by the Assistant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s' period had also expired and therefore the application of the petitioner for condonation of delay could not have been allowed by the Assistant Commissioner. It is admitted position that the petitioner had filed an application dated 25.07.2003 seeking condonation of delay in filing of the drawback claim. The application was addressed to the Commissioner of Customs, ICB PPJ, New Delhi. By impli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt authority. It is accepted that the power to condone the delay beyond three months is with the Board. It will be appropriate in case the petitioner files an application for condonation of delay under Rule 7A the aforesaid rule which reads as under: - "7A. Power to relax. If the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorized agent ha....