TMI Blog2009 (12) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... eing not found justifiable - Held that:- Respondent’s plea of late receipt of Bank statement is neither legal nor it can be considered as a binding requirement for the jurisdictional customs authorities. As regards second plea of remaining busy in various “International Trade Fairs”, Govt. is of the opinion that during such time-periods nobody stops his business activities and one has to make alternative arrangements for smooth functioning of their official work. Govt. does not find this plea of personal/internal busyness of the respondent as a valid reason so as to bind the Customs Authorities to act as per the convenience of individual exporter - clarificatory circulars/instructions/public notices issued from time to time are not mere for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved, the party filed an appeal before the Commissioner of Customs (Appeals), who in his findings have observed that the concerned Assistant Commissioner of Customs (DBK) s order is very cryptic and does not say anything about as to why the delay has not been condoned in view of the reasons cited by the exporter and that the applicants (the exporter) are kept in the dark by the Department about the admissibility or otherwise of their claim and that it may not always possible to know the facts from the Bank on time, resulting in delay in filing supplementary drawback claim. 2.2 The Commissioner of Customs (Appeals), holding that the reasons given by the exporter are strong and good enough to condone the delay in filing the supplementar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Service Centre. The claim will come in the queue of the EDI System after reply to such queries/deficiencies is entered by the service centre. All the claims sanctioned in a particular day will be enumerated in a scroll and transferred to Public National Bank, New Customs House, New Delhi, through the EDI System. The Bank will credit the sanctioned Drawback amount in the account of the exporter on the next day and will handle their account as per their instructions. The Bank will also send a fortnightly statement to the exporters about the payment of drawback claims. 3.3 From the above guidelines, circulated under Public Notice No. 44/96 dated 27-8-96 by the Department, it is evidently clear that once the goods are exported, the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent from the bank as we were not aware that it was short released in the month of April/May, 2006; (b) Further we have participated in various International Trade Fairs during the month of July and August, 2006 i.e. Hong Kong Fashion Week, India Garment Fair, Osaka, Japan and IIGF, New Delhi to promote the export business hence our key person was busy in these fairs. 5. Personal hearing in the case was fixed for 22-9-09 and finally held on 30-9-09 which was attended by Sh. S.K. Gupta for and on behalf of the respondent wherein after reiterating the already filed case details/submissions, it was submitted that grounds of revision applicant are countered through arguments mentioned in their written replies dated 1-4-09 and 25-9-09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack determined by the Central Government or Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, he may prefer a supplementary claim in the form at Annexure III [See Customs Series Form No. 112 in Part 5]. Provided that the exporter shall prefer such supplementary claim within a period of three months, - (i) where the rate of drawback is determined or revised under rule 3 or 4, from the date of publication of such rate in the Official Gazette; (ii) where the rate of drawback is determined or revised upward under rule 6 or rule 7, from the date of communicating the said rate to the person concerned; (iii) in all other case, from the date of payment of settlement of the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eds to be satisfied that the cause was sufficient and the exporter was prevented from filing of his supplementary (DBK) claim. When above provisions are read with the published and well circulated Public Notice No. 44/96, dated 27-8-96, it becomes clear that there was enough opportunity available to ascertain the exact position of such drawback claims. Respondent s plea of late receipt of Bank statement is neither legal nor it can be considered as a binding requirement for the jurisdictional customs authorities. As regards second plea of remaining busy in various International Trade Fairs , Govt. is of the opinion that during such time-periods nobody stops his business activities and one has to make alternative arrangements for smooth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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