Home Case Index All Cases Customs Customs + CGOVT Customs - 2013 (10) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1315 - CGOVT - CustomsRejection of request of reconstruction of the file - applicant have not furnished EP copy and original exporter copy of the shipping bill and furnished only the photocopy of the shipping bill which is not the valid document to claim drawback - applicant applied for reconstruction of file on the ground that on the date of customs clearance, EDI system was not working, therefore the goods were manually cleared - Held that:- appellate authority has observed that the EDI system was not functional on 6-6-2009 i.e. on the date of filing of Shipping Bill and the triplicate copy of impugned Shipping Bill was retained by the customs. - observation of appellate authority has not been disputed by the department by any documentary evidence, hence, the observation of appellate authority that original triplicate copy of Shipping Bill was retained by the customs required to be upheld. - appellate authority has mentioned that the applicant deposited their EP copy of SB with DGFT to claim the benefit of ‘Focus Product Scheme’ and the proof of submission of EP copy with the DGFT was also submitted for reconstruction of file. The Para 2.23 of Handbook of Procedures of DGFT it is stipulated that whenever original documents have been submitted to different nominated agency/RA, applicant can furnish photocopy of documents duly certified by him in lieu of original. Therefore, Government notes that Commissioner (Appeals) has committed no error in allowing appeal of respondent. - Decided against Revenue.
|