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2009 (12) TMI 645 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision application - Drawback claim – delay in filing claim - only Custom portion of Duty Drawback amount was released and the Central Excise portion was not released by the Department - Assistant Commissioner of Customs, rejected the claim as time barred - contentions of the exporter that due to the late receipt of the statement from the Bank, showing the drawback amount short released and their being busy in the various trade fairs during the period, there was a delay of about 3 months in filing of their supplementary drawback claim - delay was not condoned by the jurisdictional Assistant Commissioner (Drawback) for being not found justifiable - Held that:- Respondent’s plea of late receipt of Bank statement is neither legal nor it can be considered as a binding requirement for the jurisdictional customs authorities. As regards second plea of remaining busy in various “International Trade Fairs”, Govt. is of the opinion that during such time-periods nobody stops his business activities and one has to make alternative arrangements for smooth functioning of their official work. Govt. does not find this plea of personal/internal busyness of the respondent as a valid reason so as to bind the Customs Authorities to act as per the convenience of individual exporter - clarificatory circulars/instructions/public notices issued from time to time are not mere formalities but are bindings not only for Customs authorities but for the trade also, Govt. finds the impugned order-in-appeal as not legal and proper and the same is hereby set aside. The impugned order-in-original passed by jurisdictional Asstt. Commissioner (Drawback) is upheld, revision application succeeds
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