Legal principle

A claim for drawback on re-exported imported goods must be filed in the prescribed Annexure II form with the Rule 5(2) documents within the Rule 5 time limit, and neither an intention recorded in the shipping bill nor a plea of provisional assessment excuses non-compliance, while Rule 7A relaxation requires a prior representation to the Central Government.

Court decision

The writ petition was dismissed with no order as to costs: the court upheld the Government's revisional order rejecting the drawback claim, holding that the shipping bill itself could not be construed as an application for drawback within Rule 5(1), that no timely Rule 5 application was made, and that no Rule 7A representation to the Central Government had been demonstrated.

Facts

Indian Potash Ltd imported fertilizer and re-exported it to Bangladesh, claiming at the time of export (by letter dated March 28, 2000 and in the bill of shipping itself) that it intended to claim duty drawback under the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The goods had a checkered history: the import was provisionally assessed and the matter was carried up to the Tribunal. After the Tribunal finally determined the duty, the petitioner sought drawback, asserting its claim was made within two and a half months of the Tribunal's final order. The Government, in revision, rejected the request for drawback, and the petitioner assailed that order in a writ petition before the Calcutta High Court.

Key provisions

• Rule 5, Re-export of imported goods (Drawback of Customs duties) Rules, 1995 — Manner and time of claiming drawback on goods exported other than by post