Law: Customs Act, 1969

Section: 37

Law: Export Policy Order, 2005

Section: 8(1)(a)

Customs Act (IV of 1969)-------S.37---Customs General Order No.12 of 2002 dated 15-6-2002, Chapter XII, Paragraphs 47 & 49---Export Policy Order, 2005, S.8(1)(a)---Ministry of Commerce letter No. 16(1)/2005-E.1, dated 17-8-2007---S.R.O. 415(I)/2001 dated 18-8-2001---S.R.O. 787(1)/2005 dated 6-8-2005---S.R.O. 840(1)/2006 dated 17-8-2006---Drawback on goods used in the manufacture of goods exported---Limitation---Condonation of delay---Repayment claims of customs duty on account of export of cement to Afghanistan---Rebate claims were rejected with the observation that the same were filed after expiry of limitation period i.e. 210 days and failed to come up with cogent reasons of delay in filing these claims and to justify that the delay was beyond their control---Exporter contended that, due to law and order situation of Afghanistan they were unable to produce the Original Afghan Customs Clearance Documents, which were the requirement of the department at that time and the issue was taken up by the Ministry of Commerce, who clarified that the attested copies of the Afghan Customs Clearance Documents will be accepted and they will get the same verified from Afghan Customs and delay in filing of rebate claims was genuine and was required to be condoned by the customs authorities---Delay in filing the rebate claims was condoned by the First Appellate Authority and Collectorate was directed to sanction the rebate claims filed by the exporter as per direction of the Ministry of Commerce---Validity---Department had not taken into consideration Ministry of Commerce's instructions---Claims of rebate filed by the exporter should have been considered in the light of such instructions and action should have been taken subsequently, provided they had failed to produce the verified documents from the respective quarters---Appeal was barred by period of nineteen days and no request for condonation of delay had been filed by the Department---Appellate Tribunal did not intervene in the order of First Appellate Authority and appeal of the Department was rejected being without any merit.Collector of Customs, Peshawar v. Messrs Bilour Enterprises Customs Reference No.83 of 2010…

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