TMI Blog2015 (5) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs, Central Excise and Service Tax Duty Drawback Rules, 1995 and the relevant sub-rules (2) and (4) of the Rule 16A is recoverable, if the export proceeds are not submitted within stipulated time limit or extension given by Reserve Bank of India, if any. Therefore, as the realization were made beyond one year stipulated period and there is a gap of more than two years between the date of export and date of realization of export proceeds and also the appellant failed to submit any extension of Reserve Bank of India regarding realization of export proceeds, the applicants are liable to pay drawback availed by them for the reasons of failure to realize foreign exchange within stipulated time limit or Reserve Bank of India’s extensio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g aggrieved by the said Order-in-Original, applicant has filed appeal before Commissioner (Appeals), who rejected the same as the applicant failed to produce evidence of realization of remittance within stipulated time including evidence of any extension of the period either before the original authority or Commissioner (Appeals). 4. Being aggrieved by the impugned Order-in-Appeal, the applicant had filed this revision application under Section 129DD of Customs Act, 1962 before Central Government mainly on the following grounds : 4.1 The impugned Order-in-Appeal passed by the Commissioner (Appeals) is ex facie misconceived and illegal and hence not sustainable. It deserves to be set aside. It has been passed in utter disregard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount pending realization Nil (ii) Remarks like whether exporter has been granted extension or applied for extension or waiver or any other reasons for non- recovery Nil . The applicant has no control in the administrative matter of banking system. The concerned authorized dealer followed the Reserve Bank s instruction. The lower adjudicating authority has ignored the factual position. The applicant now also furnished fresh CERTIFICATE BY THE AUTHORISED DEALER issued on dated 5-9-2012 which clearly established that the exports proceed in respect of exports shipment made by the applicants have been realized. The lower adjudicating authority has ignored the factual position. Thus denial of principle of natural justice and fair play. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed by issuing certificate which show that the sale proceed remittance in respect of exports shipment of 9 have been realized. In such circumstance the impugned order of the Commissioner (Appeals) s is not just and proper and legal. 5. Personal hearing was re-scheduled in this case for 10-4-2014, 27-3-2015, 14-4-2015 and 7-5-2015. However, the applicant neither attended the hearing nor submitted any permission letter from Reserve Bank of India. Personal hearing was held on 10-4-2014, which was attended by Shri N.S. Patel, Advocate on behalf of the applicant, who reiterated the grounds of revision application. The applicant also admitted that they realized foreign remittance after one year and Reserve Bank of India permission for ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce evidence in respect of realisation of export proceeds within the period allowed under the Foreign Exchange Management Act, 1999, or any extension of the said period by the Reserve Bank of India, the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be or Deputy Commissioner of Customs shall cause notice to be issued to the exporter for production of evidence of realisation of export proceeds within a period of thirty days from the date of receipt of such notice and where the exporter does not produce such evidence within the said period of thirty days, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be or Deputy Commissioner of Customs shall pass an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , wherein there is a gap of more than two years between the date of export and date of realization of export proceeds. Further, the applicant also failed to submit any extension of Reserve Bank of India regarding realization of export proceeds. Under such circumstances. Government finds that the applicants are liable to pay drawback availed by them for the reasons of failure to realize foreign exchange within stipulated time limit or Reserve Bank of India s extension, if any. Therefore, the lower authorities have rightly confirmed the recovery of said drawback amount along with interest. 10. In view of above, Government finds no infirmity in order of Commissioner (Appeals) and hence, upholds the same. 11. Revision application thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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