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2015 (8) TMI 1225 - HC - CustomsFilling of supplementary claim Duty Drawback Petitioners filed supplementary claim by applications under Rule 15 claiming amount Said claim was rejected as time barred and also on ground that Order-in-Original passed by Commissioner did not cover drawback claims pertaining to shipping bill covered in supplementary claim Revision was filed against said order of commissioner Revisional Authority upheld order of commissioner holding that supplementary claims were barred by limitation Held that:- The contention was that, if Rule 15(1) was applicable Rule and that provided time limit, could time limit have been relaxed by Government in exercise of its power to relax conferred by Rule 17 of Drawback Rules It was necessary for the Joint Secretary to have rendered a finding as to whether the power to relax under Rule 17 has been invoked and if invoked before him, could the power be exercised at the stage at which the matter is brought before him. Once the Commissioner has held that Rule 17 enables the consideration of the supplementary claim on merits, then, the above exercise in its entirety was necessary. It was incumbent upon the Revisional Authority to render complete findings and conclusion and not leave the matter half way and by some cryptic observation and reasoning. Thus, Revisional order passed by Department of Revenue quashed and set aside Merely because such stand was taken by Petitioners, Revisional Authority should not once again render same findings but deal with all these issues and contentions based thereon Authority to decide whether order passed by Commissioner (Appeals) and specifically referring to Rule 17 in above background, was legal or proper Petition disposed of.
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