TMI Blog2014 (5) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... erified by the concerned bank and the same may be accepted. Therefore, there is no case for recovery of already sanctioned drawback claims. The demand of said sanctioned drawback is not legally sustainable and hence required to be dropped. - Revision petition allowed with consequential relief - F. No. 375/07 & 09/DBK/ 2013-RA - 159-160/2014-Cus - Dated:- 21-5-2014 - Shri D.P. Singh, Joint Secretary ORDER These revision applications are filed by applicant M/s. Zaz and Zaz Pvt. Ltd., Kanpur, against the Orders-in-Appeal No. 324 325/CUS/APPL/KNP/2012 both dated 27-12-2012 passed by Commissioner(Appeals) Customs, Kanpur with respect to Orders-in-Original passed by Commissioner of Customs, ICD, Chekeri, Kanpur. 2. Brief facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within 30 days and also intimating them that in the event of failure, an order for recovery of the sanctioned amount of drawback under the provision of Rule 16A of the Drawback Rules and the interest due thereon in terms of Section 75A(2) of the Customs Act, 1962 and vide impugned Orders-in-Original, the original authority confirmed the demand of drawback availed by applicants, where export proceeds finally could not realized within stipulated period vide impugned order-in- appeal. 3. Being aggrieved by the said orders-in-original, applicant has filed appeals before Commissioner (Appeals), who rejected the same. 4. Being aggrieved by the impugned Orders-in-Appeal, the applicant had filed these revision applications under Section 129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority have failed to appreciate the words including any extension of such period, since the applicant s request to RBI for extension of time period for realization of sale proceeds is still under consideration and pending at the end of RBI, the adjudicating authority should have waited for the decision of the RBI either allowing or rejecting the said applicant s request. However, in contrary, the adjudicating authority had proceeded in the most erratic manner and have ordered the applicants to deposit availed drawback under Rule A of the Customs, Central Excise and Service Tax Drawback Rules, 1995 along with interest payable in terms of sub-section (2) of Section 75A of Customs Act, 1962 and the said order has wrongly been upheld by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings back to the Revisional Authority for disposal afresh, The Revisional Authority shall verify whether the petitioner, has in fact received all the export proceeds covered by the shipping bills in question within the time as extended by the Reserve Bank of India. We would expect that this exercise shall be completed expeditiously and preferably within a period of three months of the production of the certified copy of this order before the Revisional Authority. The petitioner shall, together with a certified copy of this order, produce on affidavit before the Revisional Authority all the material and documentary evidence for the purposes of establishing the realisation of the export proceeds. The Revisional Authority would be at liber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red Accountant alongwith undertaking that no suit had been filed, export certificate and detailed correspondence of the buyer. 6.3 That deeming aggrieved by the impugned order being Order Nos. 306-307/2013-Cus., dated 19-12-2013 of this Hon ble Chair, a Writ Petition was preferred before the Allahabad High Court being No. 166 of 214, wherein the Hon ble High Court taking note of the fact that initial extension of time by Reserve Bank of India was granted till 13th June 2013 which was subsequently extended till 31st March 2014, the Hon ble Bench passed the said order. 6.4 That Revisionary Authority may be pleased to take the submission on record and pass appropriate orders for verification of the Realization of Export Proceeds and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 5-3-2014 has granted extension up to 31-3-2014 subject to the condition that no further extension would be granted. Applicant has submitted 13 E-BRCs in respect of shipping bills in question evidencing realisation of export sales proceeds within extended time limit allowed by the RBI. The Asstt. Commissioner of Customs, ICD, Chakeri, Kanpur has stated that the said E-BRCs have been verified by the concerned bank and the same may be accepted. Under such circumstances, there is no case for recovery of already sanctioned drawback claims. The demand of said sanctioned drawback is not legally sustainable and hence required to be dropped. Government therefore, sets aside the said demand of already sanctioned drawback claim. 10. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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