1983 (2) TMI 310

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.....,for the Respondents. ORDER Appeal under section 129 of the Customs Act, 1962 praying that in the circumstances stated therein the Tribunal will be pleased to order duty drawback on the export of 236.750 tons of granular quartz packed in polyethylene and jute gunny bags under rule 3 of the Customs and Central Excise Duties Drawback Rules, 1971, waiving the requirements under rule 11(c) (iii....

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....be heard as an appeal. 4.  The Assistant Collector of Customs (Drawback) has rejected the appellant's claim for non-observance of rule 11(c)(iii) of the Customs and Central Excise (Duty Drawback) Rules, 1971 ; that a claim for drawback was not made at the time of export. It came out at the hearing that making of such a claim sets in motion certain checks and verifications which were not do....

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....t may, after considering the representations, if any, made by such exporter or agent, and for reasons to be recorded in writing exempt such exporter or agent from the provisions of such rules and allow drawback in respect of such goods." 5.  We pointedly enquired of both the representative of the appellant and of the Department as to whether this power of relaxation is exercisable by an au....