[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Feb 6, 2004
Notification No. 14/2004-Customs (N.T.)
In exercise of the powers conferred by sub-section (3) of Section 75 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend customs and Central Excise Duties Drawback Rules, 1995, namely:-
1. Short title and commencement
(1) These rules may be called the customs and Central Excise duties Drawback (Amendment) Rules, 2004.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In rule 15 of the customs and Central Excise Duties Drawback Rules, 1995, in sub-rule (1). for the second proviso, the following proviso shall be substituted, namely :-
“Provided further that the aforesaid period of three months may be extended by the Assistant Commissioner of Customs of Deputy commissioner of Customs for a further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filling his supplementary claim within the aforesaid period of three months.”
Joint Secretary to the government of India
Note : The Customs and central Excise Duties Drawback Rules, 1995 were notified vide Customs notification No. 37/95-Cus. (NT) dated 26th May, 1995 which was published in the Gazette of india (Extraordinary), vide GSR 441 (E), dated the 26th May, 1995 and it was last amended by notification No.20/2003-Cus (NT) dated the 3rd March, 2003 vide GSR 186(E), dated the 3rd March, 2003.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018