Supplementary claim

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....nder rule 3 or rule 4, as the case may be, from the date of publication of such rate in the Official Gazette; (ii) where the rate of drawback is determined or revised upward under rule 6 or rule 7, as the case may be, from the date of communicating the said rate to the person concerned; (iii) in all other cases, from the date of payment or settlement of the original drawback claim by the proper officer : Provided further that - (i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of nine months and that the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may further ext....

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....memo in the form prescribed by the ^3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] within fifteen days of submission and shall be deemed not to have been filed.      (b) Where the exporter resubmits the supplementary claim after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (1) for the purpose of section 75A.   *********************** Notes: - 1. Substituted vide notification no. 49/2010 Cus(NT) dated 17/6/2010, before it was read as, "Provided further that the aforesaid period of three months may be extended by the Assistant Commissioner of Customs or Deputy Commissioner of Customs for a ....

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....iginal drawback claim by the proper officer. ^1[Provided further that-      (i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of nine months and that the ^3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] or ^2[Principal Commissioner or Commissioner] of Customs and Central Excise, as the case may be, may further extend the period by a period of six months;      (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs or ^3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] or ^2[Principal Commissioner or....