Appeal dismissed; drawback claim refused for failure to comply with Rules 4(a) and 5 of Drawback Rules

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CESTAT held that the appellant's appeal is dismissed for failure to comply with statutory preconditions for duty drawback. The Tribunal found non-fulfilment of Rule 4(a) and, critically, Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995; the latter breach is fatal and precludes grant of drawback. While conversion of a free shipping bill to a drawback shipping bill may be directed where only Rule 4(a) is contravened, no relief is available here and there is no statutory mechanism to condone non-compliance after the twelve-month period. Consequently, the claim for drawback is refused and the appeal stands dismissed.....