TMI Blog2010 (7) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by Commissioner of Customs, Air Cargo Export, New Customs House, New Delhi against the order-in-appeal No. C.C.(A)/CUS/EXP/DBK/235-237/08 dated 8-7-2008 passed by Commissioner of Customs Air Cargo Export, New Delhi. 2. Brief facts of the case are that M/s. Sujata Enterprises, 3/235, Vishnupuri, Kanpur (UP) had claimed Drawback for certain amounts in the Shipping Bills but the same was not sanctioned/released in full. Hence, they filed three supplementary Drawback Claims under Rule 15 of Drawback Rules, The Assistant Commissioner of Customs (DBK), Air Cargo Export, New Customs House, New Delhi vide his order Token Nos. 310/Suppl/07/3048 dated 3-9-2007, 309/Suppl/07/3162 dated 14-9-2007 and 327/Suppl/07/3051 dated 3-9-2007, rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply to such queries expeditiously and such replies shall be got entered in the E.D.I. system at the service centre. The claim will come in the queue of the E.D.I. system after reply of 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 Punjab National Bank, New Customs House, New Delhi through the E.D.I. System. The Bank will credit the sanctioned Drawback amount in the Account of the Exporter on the next day and will handle their 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. 4.3 F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 5.1 The observations as above are not correct. In our appeal filed before the Commissioner of Customs (Appeals) we have not stated that due to late receipt of the statement from the bank, showing the Drawback amount short released and we being busy in various Trade Tours during the period, there was a delay of 3 months in filing the supplementary Drawback claim. These are extraneous facts incorporated in the Revision Application. The Commissioner of Customs (Appeal) has also not incorporated any such fact in his order-in-appeal. 5.2 The contents of New Delhi Customs Public Notice No. 44/96 dated 27-8-96 are not workable. They are for the convenience of the departmental authorities whereas the Exporters working in areas away from New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide appeared for the same. No request for further adjournment/submissions were received. Government is therefore thinks it proper to proceed further for decision in the matter on the basis of facts/submissions as are already on records. 7. Government has carefully considered the relevant case records and perused the impugned order-in-original/appeal. 8. Govt. notes that there is no disputes to the legal position and facts including dates of submissions of supplementary drawback claim under Rule 15 of the Customs, Central Excise and Service Tax Drawback Rules, 1995. The impugned delay was not condoned by the jurisdictional Assistant Commissioner (Drawback) for being not found justifiable. On appeal, the Commissioner of Customs (Appeal) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 original drawback claim by the proper officer : Provided further that the aforesaid period of three months may be extended by the Assistant Commissioner of Customs or Deputy Commissioner of Customs for a further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filing his supplementary claim within the aforesaid period of three months. (2) Save as otherwise provided in this rule, no supplementary claim for drawback shall be entertained. (3) The date of filing of the supplementary claim for the purpose of Section 75A shall be the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tours , 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/ busy schedule of the respondent as a valid reason so as to bind the Customs Authorities to act as per the convenience of individual exporter. 12. Govt. therefore is of the considered opinion that clarificatory circulars/instructions/public notices issued from time to time are not mere formalities but are bindings not only for customs authorities but for the trade also. Hon ble Supreme Court laid down in case of UOI v. Kirloskar Pneumatics [1996 (84) E.L.T. 401 (S.C.)] that customs authorities are creatures ..... X X X X Extracts X X X X X X X X Extracts X X X X
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