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2017 (8) TMI 92 - HC - CustomsDuty Drawback claim - supplementary claim - The petitioner had exported prime mild steel concast billets by two separate shipping bills bearing nos. 5318141 and 5318142 both dated July 12, 2006. The dispute is in respect of shipping bill no. 5318141. The petitioner being entitled to a duty drawback of ₹ 36,10,796/- in respect of the disputed bill had lodged its claim. The same has been denied at the revisional stage - Held that: - the claim for two duty drawbacks were lodged in respect of shipping bills of the same date. The claims were adjudicated upon electronically. It is an admitted fact that, apart from the data being available electronically, the department did not serve any notice or any information to the petitioners in hard form. The respondents have also failed to substantiate that the petitioners had access to the electronic data at that material point of time and, therefore, were aware of the queries made - The petitioners, however, lodged a supplementary claim immediately upon coming to know of the decision of the authorities to scroll the subject shipping bill as zero drawback and sent it to history. Such conduct also establishes that, the authorities have not adjudicated upon the merits of the claim for duty drawback. The authorities are requested to adjudicate upon the claim for duty drawback - Appeal allowed by way of remand.
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