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2016 (7) TMI 802

Head Note / Extract:
Condonation of delay - Rebate / refund claim - proof of export of goods - discrepancy in ARE-I from - applicant contended that, the customs authorities while signing certificate on triplicate of ARE-I against Part-B inadvertently endorsed wrong shipping bill no. 1044599 which was subsequently was got corrected as no. 1045171 bearing the dated signatures of the customs officers on such corrections made by them dated 07.01.2010.

Held that:- Government finds no merit in the contention of the applicant regarding filing of appeal before the wrong forum due to incorrect advise of their Counsel, as the notes of guidance of the impugned Order-in-Appeal clearly mentions where appeal would lie in such cases. Also the applicant has failed to place on record any evidence of having filed an appeal in CESTAT or copy of direction from CESTAT. Government, therefore cannot consider exclusion of time spent before CESTAT for purpose of condonation of delay in filing Revision Application.

Government observes that despite specific directions, applicant failed to file Revision Application promptly and the above reason for delay appears to be very vague, unclear and an afterthought. Under such circumstances, Government is of considered opinion that the applicant has clearly failed to show sufficient cause which prevented them from filing Revision Application within the prescribed time limit under Section 35 EE. As such, the applicant's application of condonation of delay is liable for rejection in view of aforesaid discussion.

Delay not condoned - Revision application rejected.

 


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