TMI Blog2013 (12) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... drawback scheme was devised. It nowhere stated that Bank Realisation Certificate is not to be submitted as proof of realisation of export sale proceeds. - DGFT has prescribed Bank Realisation Certificate for all exports under drawback scheme in format Appendix 22A (Form I). The said format is amended vide DGFT Public Notice No. 9 (RE : 2010) 09-14, dated 7-9-2010. In said Bank Realisation Certificate details like Invoice No., SB No., Bill No., Bill amount, date of realisation of export proceeds, etc., are required to be mentioned. There is no relaxation from submission of BRC in said format. Applicant had sufficient opportunity to submit the BRC in prescribed format but they failed to fulfil their statutory obligation. Therefore, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The applicants filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) has directed the lower authority to verify the BRC though it is not in the prescribed performa, if required particulars are present in it. Subsequently, the lower authority in his impugned Order-in-Original dated 26-6-2012 decided that applicants have not produced the BRC or chartered accountant certificate for verification and confirmed the demand of drawback along with interest and imposed penalty of ₹ 5,000/-. 3. Being aggrieved by the said order-in-original, applicant filed appeal before Commissioner (Appeals), who rejected the same. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of evidence of realisation of export proceeds. The exporter within a period of 30 days from the date of such notice has to produce the evidence. In case if he fails to do so, within 30 days or the extended period granted by the Assistant Commissioner or Deputy Commissioner of Customs as the case may be, an order for recovery of the amount of drawback from the exporter will be passed by the adjudicating authority. Further as per the proviso to sub-rule (2), where a part of sale proceeds has been realized, the amount of drawback to be recovered shall be the amount equal to that portion of amount of drawback paid pertaining to the sale proceeds not realised alone is recoverable. Applicants submit that nowhere in the sub-rule, it has been state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawback amount of ₹ 54,623/-. Despite prolonged litigation applicant has not produced the documentary evidence for realisation of export sale proceeds in the prescribed format of Bank realisation Certificate and still insisting that nowhere said format is prescribed and documentary evidence submitted by them may be accepted. Applicant has further relied upon C.B.E. C. Circular 5/09-Cus., dated 2-2-2009 and stated that negative certificate issued by registered member of chartered accountants of India may be accepted as requisite proof. In this regard, it is noted that in the said C.B.E. C. Circular dated 2-2-2009, a system for in house monitoring mechanism to monitor the realisation of such proceeds of exports made under drawback s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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