Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 › Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.
Rule 17. Power to relax
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
Official text
Rule 17. Power to relax. — If the Central Government is satisfied that in relation to the export of any goods, the exporter or his authorised agent has, for reasons beyond his control, failed to comply with any of the provisions of these rules, and has thus been entitled to drawback, it may, after considering the representation, 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 rule and allow drawback in respect of such goods.
Judgments on Rule 17
- Himalyani Gupta vs Commissioner Of Customs (Air Cargo… — CESTAT, 24 Aug 2026. Section 113 authorises confiscation of only 'export goods' (section 2(19)) — once goods are exported they cease to be export goods and become exported goods — so penalties under sections 114 and 114AA cannot stand…