Home Case Index All Cases Customs Customs + AT Customs - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 104 - CESTAT CHENNAIRejection of refund claim - Limitation of time aspect - DEPB credit utilized by the assessee for clearance of certain goods covered by the Bill of Entry dated 14.03.2011 - Held that:- Out of Customs charge order under Section 47 was issued on 18.03.11, that the goods merely cleared for home consumption were not re-exported within 30 days prescribed under Section 26A (1) of the Act, that the same could not be re-exported even within a further period of three months, that the appellant even did not request the Commissioner of Customs for extension of time under the first proviso to the above provision. It is submitted that the shipping bill was filed for re-export on 10.06.11. As the appellant is requesting for an opportunity to put across to the Commissioner the circumstances in which they could not make an application at the appropriate stage for extension of time for re-export, the party can be given an opportunity to make a representation to the Commissioner. If they do so within seven days from the date of receipt of a certified copy of this order, the Commissioner of Customs concerned shall consider the same on merits and take a fair decision thereon after giving the party a reasonable opportunity of being personally heard.
|