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2018 (8) TMI 1941 - CGOVT - CustomsDuty Drawback sanctioned at reduced rates - benefit of N/N. 23/2008-Cus., dated 1-3-2008 - HELD THAT:- The revision application has been filed on 21-10-2015 against the Order-in-Appeal dated 30-6-2015. Since the date of receipt of the said Order-in-Appeal by the applicant was not mentioned in the revision application, this office vide letter dated 27-10-2015 requested the applicant to provide the date of communication of the Order-in-Appeal. But its communication to the applicant was not informed even thereafter till now. Hence, there is no option but to consider the date of Order-in-Appeal as its communication date also particularly when the office of the Commissioner (Appeals) is situated in the main Custom House itself in Kolkata where the office of the applicant is also located. Thus in absence of any specific date given by applicant, it can be assumed that the Order-in-Appeal dated 30-6-2015 was received by the applicant on 30-6-2015 itself and accordingly the revision application dated 21-10-2015 is filed beyond three months from the receipt of the Order-in-Appeal. Even if the Order-in-Appeal may have been received a few days after 30-6-2015 still the revision application is filed beyond three months. The revision application is also not found maintainable on merit also as the order of the Deputy Commissioner of Customs is entirely based on an assumption that the re-exported goods had been used after importation thereof because the respondent had not declared that they had not used the same prior to re-export. But this conclusion is not corroborated by any evidence whatsoever and it is not supported even by the examination report of customs officer in dock who had examined the re-exported goods. Revision dismissed.
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