TMI Blog2016 (6) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... l submit these BRCs in original along with evidence that these were indeed submitted in response to the Show Cause Notice to enable verification of the same to the satisfaction of the original authority within 4 weeks of the receipt of this Order before the original Adjudicating Authority for consideration in accordance with provisions of law and passing suitable orders. The penalty in terms of Section 117 of customs Act, 1962 will also be re-determined accordingly by the original authority, subject to the outcome of the verification. Government therefore, sets aside impugned order and remands the case back to original authority for fresh consideration. - Revision Application disposed of - F.No.373/358/DBK/14-RA - ORDER NO 7/2016-CUS - Dated:- 10-2-2016 - Rimjhim Prasad ORDER This Revision Application is filed by the applicant M/s Indian Apparels International, Tamilnadu (hereinafter referred to as applicant) against the Order-in-appeal No. CMB-CEX-OOO-APP-081/2014 dated 08.07.14 passed by the Commissioner of Customs (Appeals), Coimbatore with respect to Order-in-Original sl. No 69/2014 dated 20.01.2014 passed by the Assistant Commissioner of Customs, Coimbatore. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re which are not just and necessary. We had also enclosed herewith the Bank Realization certificate copies related to the shipping bills for which the order in original for your goods self-kind perusal. thus there is no need for repaying the duty drawback amount as amended in the order in original. 4.3 The applicant had reply the SCN issued in the month of May 2011 along with the relevant BRCS in proof of realization of export proceeds for the relevant exports effected under the above referred Shipping Bills. The applicant could not attend the Customs Office and submit relevant documents on the date of hearing as he was not in knowledge of the same. The applicant was neither negligent nor careless for the non appearance. The applicant, thus, requests for condoning the non-attendance of the PH and submitting the relevant documents on the date of hearing. 4.4 During the course of his business, more particularly the period of exports effected under the relevant shipping bills (year 2007-08 2008-09) there was no export proceeds pending realization. The appellant had also produced the banker's Certificate to the relevant Shipping bills for your good self kind perusal. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture or processing of such goods or carrying out any operation on such goods, the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance which, and subject to, the rules made under sub-section (2).Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods, or is not more than such percentage of the value of the imported materials used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf: Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf for the exporter in India within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le proceeds has been realized, the amount of drawback to be recovered shall be the amount equal to that portion of the amount of drawback paid which bears the same proportion as the portion of the sale proceeds not realized bears to the total amount of sale proceeds. (3) Where the exporter fails to repay the amount under sub-rule (2), it shall be recovered in the manner laid down in rule 16. (4) Where the sale proceeds are realized by the exporter afar the amount of drawback has been recovered from him under sub-rule (2) or sub-rule (3) and the exporter produces evidence about such realization within one year from the date of such recovery of the amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the claimant. 8.1 The above provisions prescribe for recovery of drawback where the export proceeds are not realized within the period allowed under Foreign Exchange Management Act, 1999 including any extension of such period granted by the Reserve Bank of India. In the impugned case, the applicant has claimed that sale proceeds were received by their bank within stipulated per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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