Drawback Brand Rate/Special Brand Rate Fixation - Period of Condonation of Delay in Filing Application Specified

Circular No. 82/98-Customs dated 29/10/1998

Subject: Condonation of delay in filing application for fixation of Brand rate under Customs & Central Excise Duty Drawback Rules,1971/1995.
Rule 6 & 7 of the Customs and Central Excise Duties Drawback Rules, 1971/1995 an exporter can file an application for fixation of Brand Rate or a special Brand Rate, as the case may be, within 30/60 days of let export date. The Central Government can allow a further period of 30 days after satisfaction that themanufacturer or exporter was prevented by sufficient cause for making the application within the period of30/60 days. Rule 15/17 of the said rules also empowers the Central Government to relax any of the provisions of the said rules on being satisfied that the exporter, for reasons beyond his control, failed to comply with any of the provision of the said rules.

2. The Ministry has been receiving a number of representations for extension of aforesaid time limit under rule 6 and 7 in cases where exporters were prevented by genuine reasons from filing their application within the period of 60/90 days from the date of exports.

3. In view of the various representations received 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 60/90 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 15/17 in the type of cases and involving the period of delay as listed in the annexure attachedherewith.

4. In all the aforesaid cases, the manufacturer or exporter should state the specific reasons for delay infilling the application, supported by documents, wherever necessary, and verificationof the input data should either have been completed or it would be practically possible toconduct a verification at a later stage when the application is filed.

5. The receipt of his circular may please be acknowledged.

Sd/-
(Sandeep Ahuja)
Under Secretary (Drawback)

F.N0.609/159/97-DBK

 		Annexure to Circular So. 82/98.Customs dt. 29th Oct. 1998	___________________________________________________________________________________	Serial	 Reason for delay					Period of Condonation beyond	No.							the period permitted under								Rule 6/7.	___________________________________________________________________________________	1.	 Where the applicant files his claim for 		90 days from the date of rejec-	 	all Industry Rate but the Custom House /		tion of claim.	 	or the appellate authority, after Expiry	 	of more than 60 days from the date of 		 export, informs him that all Industry 		 Rate would not be admissible and the 		 exporter needs to file brand rate 		 application with the Ministry.	2.	 Where exporter starts exporting after			90 days from the date of reje-		 having applied for an Advance Licence,		jection of Advance Licence or		 but his application gets rejected 			surrender of Advance Licence		 subsequently or where having obtained		by the exporter.		 an Advance Licence and after exporting 				 the goods, the exporter surrenders his		 Advance Licence, with the-approval 		 of the Licensing Authority.	3.	 Where the applicant files and application		90 days from the date of 		 to claim excise rebate but the competent		rejection/recovery of rebate.		 Central Excise Officer, rejects the 		 application, or where the rebate is		 originally granted and is subsequently		 revoked and recovered.	4.	 Where the exporter files and application		90 days from the date of permit-		 to DGFT (erstwhile CCI & E) for change 		ting amendment.		 in description of export goods and the 		 advance licence is subsequently permitted		 by DGFT.	5.	 Where the exporter is prevented from filing		90 days from the date of dispa-		 an application for brand rate of drawback 		tch of test report to the 		 due to non availability of test report 			exporter.		 from custom Lab or any other lab of which		 the test reports are accepted by Customs.	6.	 Where payment of import duties or part 	 	90 days from the date of 		 thereof payable on inputs used in the 		decision regarding payment of		 manufacture of export goods, may be 		duties.		 deferred, for example on account of stay		 given by a Court of Law, and such duty		 is paid by the exporter long after the 		 goods have been physically exported, after		 the finalisation of the Court case etc.	7.	 Where the goods initially exported for 		90 days from the date of sale 		 Exhibition purpose are subsequently sold		of goods.		 sold in a foreign country.	8.	 Where delay in filing of brand rate 			One year from let export date.		 application is on account of law and 		 order problems riots/strikes or an		 abnormal situation prevailing in the 	 	 area of the place of production of 		 export goods or their Registered or		 Head Office which may prevent access		 to the export documents.	9.	 Where an existing All Industry Rate 			One year from let export date.		 on an export product is withdrawn		 with effect from a particular date,		 notice of such changes comes to the		 knowledge of the trade at a much		 later date.	10.	 Where brand rate is filed by mistake	 		One year from let export date.		 to a different authority resulting in 		 delay in the receipt of such application		 in the Directorate of Drawback in the 		 Department of Revenue.	___________________________________________________________________________________

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