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2015 (5) TMI 1023 - GOVERNMENT OF INDIA

2015 (5) TMI 1023 - GOVERNMENT OF INDIA - 2015 (328) E.L.T. 786 (G. O. I.) - Recovery of drawback amount where export proceeds not realized - Exporter were granted drawback with regard to exports made by them vide Nine (9) shipping bills, subsequently, demand of drawback already sanctioned was confirmed on the ground that in respect of 2 shipping bills, the date of realization was not mentioned and in respect of remaining 7 shipping bills, the realization date was beyond the stipulated time peri .....

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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 extension, if any. - Application re .....

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awback (XOS), Air Cargo Complex, Sahar, Mumbai. 2. Brief facts of the case are that the applicant exported the goods vide 9 shipping bills and availed drawback benefit. Subsequently, show cause notice was issued to the applicant for recovery of drawback of ₹ 1,56,328/- along with interest for not submitting the realization certificate for the exports made by them. On scrutiny of the Bank Remittance Certificates submitted by the exporter, it was observed that in 2 cases the date of rea .....

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, 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 : .....

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hant-exporter. As soon as they receive the demand cum-notice to show cause, the applicant immediately responded and replied to the lower adjudicating authority. The applicant had also furnished Bank certificate issued by the Authorized Dealer (The Federal Bank Limited) for all 9 shipping bills, which indicates on the face of the each BRC s at Sr. No. 15 as date of Realization of Exports proceed in respect of 6 Shipping Bills Nos. (i) 698613, (ii) 6995244, (iii) 7003340, (iv) 7020903, (v) 6997163 .....

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e respondent-revenue. This factual position was completely ignored by the adjudicating authority. This both certificate issued by the Authorized Dealer (The Federal Bank Limited) clearly shows the remarks that (i) 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 foll .....

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.3 The Commissioner in his finding observed that exporter was under the obligation to produce in respect of realization of exports proceed within time frame allowed under the FEMA Act, 1999 or any extension of the said period permitted by the Reserve Bank of India. The applicant has not produced required documents within the stipulated time and also violated the provisions of the Drawback Rules. Secondly, even during the personal hearing the applicant has not stated/submitted any clarificat .....

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conveniently ignored by the original adjudicating authority. This fact also ignored by the Commissioner (Appeals). 4.4 Applicant also says and submits that the stipulated prescribed time limit in term of the Rule 16A sub-rules (1) & (2) of Customs & Central Excise Duties and Service Tax Drawback Rules, 1995. It is beyond control of the exporters to produce the required certificate in proscribed within time limit. However the Authorised Dealer s bank had confirmed by issuing certific .....

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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 extension of time limit for such realization is still awaited for which he sought 2 months time for submission. Nobody attended hearing on behalf of department. The department vide their letter dated 27-3-2015 mainly reiterated contents of impugned orders. 6. Government has .....

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remaining 7 shipping bills, the realization date was beyond the stipulated time period and no Reserve Bank of India s permission for such extension, if any, was submitted. Commissioner (Appeals) upheld the impugned orders-in-appeal. Now, the applicants have filed this revision application on grounds mentioned in para (4) above. 8. Government observes that the provisions of recovery of amount of drawback where export proceeds not realized has been stipulated Rule 16A of the Customs, Central .....

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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 order to recover the amo .....

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