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2013 (9) TMI 827 - HC - CustomsRefund of Duty Drawback – Concession Granted Retrospective OR Not - export of readymade garments - Revenue was of the view that the claim was not admissible as the petitioner had procured the goods for export from traders in open market - the petitioner had made false and wrong declaration in the drawback form as he had used the word “supplier” to avail the drawback - There was suppression of facts - Concession granted to merchant/exporters vide CBEC Circular No.16/2009-Cus on the recommendation of Drawback Committee was not retrospective – Held that:- Petitioner had not used the word “manufacturer” or stated that he had got the goods/garments manufactured on job work. Thus, it can be argued that there was no fraud, suppression of facts or misdeclaration by the petitioner. The word “supplier” used in the form clearly indicates that the goods were purchased from third parties. The show cause notice itself records that the petitioner had not filed details of the job workers or evidence of supporting manufacturer, yet the claim was accepted and payment of drawback was made. The issue raised is covered by decision of this Court in Commissioner of Customs (Export) Vs. Kultar Export [2012 (10) TMI 79 - DELHI HIGH COURT]. It is apparent from the said judgment that Government was concerned with the objections and that the distinction between manufacture/job work and trader purchasers had led to difficulties and denial of claims. Therefore, they had issued Circular No.16/2009 stipulating that duty drawback would be admissible even when merchant exporters purchase goods from the local market for export. The respondents were not entitled to recover the drawback which was paid to the petitioner - The petitioner, it was stated, has already refunded the drawback of Rs.4,00,801/- plus paid interest and penalty of Rs.50,000/-Amount of Rs.4,00,801/- along with interest deposited and Rs.50,000/- will be refunded to the petitioner within a period of two months from the date copy of this order was received - In case payment was not made within the said period, the respondents will pay interest @ 10% per annum from the date of this order till payment was made.
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