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2013 (10) TMI 1306 - CGOVT - CustomsDuty drawback claim - Non discharge of obligation of producing the export realization certificate as stipulated under the duty Drawback Rules - Held that:- Applicant can submit certificate about realization of export proceeds in the prescribed format either from said dealer or Chartered Accountant in his capacity as a statutory auditor of the exporter’s account. The appellate authority in its findings has observed that the M/s. S.A. Faujdar & Co., Chartered Accountant who certified the negative statement, is not a statutory auditor of the company. This fact has also been admitted by the applicant. However, the applicant submitted certificate of authorized dealer before Commissioner (Appeals) and this fact is also admitted by appellate authority. However, appellate authority did not consider the certification stating that the same were not submitted before proper authority i.e. the original authority. Government finds that his observation of Commissioner (Appeals) is not proper. Once, the applicant duly submitted certificate from authorized dealer, he has complied with requirement of above said Circular dated 2-2-2009. Under such circumstances, Government finds that order of appellate authority is not proper and hence, not sustainable. However, Government notes that these certificates issued from authorized dealer were not before original authority - Matter remanded back - Decided in favour of appellant.
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