Home Case Index All Cases Customs Customs + CGOVT Customs - 2009 (12) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 653 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision Application - drawback claim - appellant complied in respect of all the documents called for except the BRC, appellants were issued with a deficiency memo by DC, Customs ICD on 13-10-2006 calling for some more documents viz. CENVAT non utilization certification, Annexure-I and II, delay of condonation letter, and explanation of discrepancy on TR 6 challan, etc – Held that:- main conditions of Section 74 of Customs Act, 1962 that the identity of re-exported goods is established w.r.t. to imported goods and goods are entered for export within two years from the date of payment of duty on importation thereof, are fulfilled. The drawback claim was initially filed on 6-4-06 and the other document required as per deficiencies pointed on the margin of drawback claim papers, were complied within the extended period of 3 months. Department was required to issue proper deficiency memo within 15 days which they failed to issue. The documents specified in Rule 5(2)(a) to (g) were submitted within extended period of 3 months which can be condoned by Assistant Commissioner, applicant had submitted all document mentioned in Rule 5(2)(a) to (g) within extended period of 3 months and therefore Assistant Commissioner should consider the condonation of delay and decide the drawback claim on merit, orders set aside and remands the case back to original adjudicating authority for de novo adjudication, revision application is disposed off
|