9911796707
TMI Blog2013 (10) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent in this case. 2. Brief facts of the case are that the applicant exported the goods 'cotton woven ladies blouse' to UK through ICD Dadri. It is reported by the applicant that at the time of customs clearance, the EDI system was not functional, therefore the goods were manually cleared. The applicant was not provided the triplicate copy of the shipping bill and therefore they could not lodge the Drawback claim. As related file was not traceable, the applicant applied for reconstruction of the file vide their letter dated 25-6-2010. By the impugned order, the claim of the applicant was rejected on the ground that the applicant have not furnished EP copy and original exporter copy of the shipping bill and furnished only the photoco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d allowed the appeal of the respondent with consequential relief. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant department has filed this revision application under Section 129DD of Customs Act, 1962 before Central Government mainly on the following grounds : 4.1 As per the Drawback Rules, 1995, the triplicate copy of the shipping bills is the only valid documents for sanction of drawback. In case where such document is not available or misplaced, the department vide Public Notice No. 336/2001, dated 10-12-2001 has given a leverage that the drawback claim can be sanctioned by producing exporter's EP copy in original along with other supporting documents for sanction of drawback. 4.2 The observation of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er purchased in T.N.; (i) Bill of Lading or mate receipt evidencing shipment. 4.5 From the public notice it is evident that for the reconstruction of the claim Exporter copy/EP copy of the shipping bills are required along with other documents whereas in the instant case neither exporter copy nor EP copy of shipping bills have been submitted by the party. Moreover no evidence has been produced by the party in support of their plea that the original EP copy of shipping bill has been submitted with the DGFT to claim the benefit of 'Focus Product Scheme' as no DGFT's receipt or any letter/certificate issued by the DGFT with regard to availability of the shipping bill, has been produced by the party. 4.6&em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the valid document to claim drawback. Commissioner (Appeals) decided the appeal in favour of department. Now the department has filed this Revision Application on grounds mentioned in para 4 above. 8. Government observes that the appellate authority in impugned Order-in-Appeal has observed as under :- "4.6 I find the respondent submitted all the documents except the original copies of Shipping Bills for reconstruction of file. I also find that the documents which were not produced by the respondent were not with them, as either it was not provided to them or deposited with DGFT. In the 'Handbook of Procedures' of DGFT in para 2.23 it has been mentioned that "whenever original documents have been submitted to a different RA/nomi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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