Drawback - Condonation of delay in filing application for fixation of Brand Rate under Customs and Central Excise Duties Drawback Rules, 1971

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....ate under Customs and Central Excise Duties Drawback Rules, 1971 I am directed to invite your attention to Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1971 whereunder an exporter can file an application for fixation of Brand Rate or a Special Rate, as the case may be, within 30 days of the date of export of the goods. The Central Government can allow a further period of....

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....ed and taking into consideration that in many cases there are genuine reasons which prevent an exporter to file his application within the initial period of 30+ 30 days, the matter has been re-examined and it has been decided that Ministry may consider relaxation of time limit in exercise of powers under Rule 15 in following types of cases :- (a) Where the applicant files his claim for All Indust....

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....xport goods or their Registered or Head office which may prevent access to the export documents. (e) Where an existing All Industry Rate on an Export product is withdrawn with effect from a particular date, but notice of such changes comes to the knowledge of the trade at a much later date. (f) Where payment of import duties or part thereof payable on inputs used in the manufacture of export goo....

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....ould be practically possible to conduct a verification at a later stage when the application is filed. A copy of this Circular is being endorsed to all export promotion councils/organisations for bringing the above guidelines to the notice of exporting community. The exporters should make specific requests for condonation of delay in the aforesaid type of cases while filing application for fixati....