9911796707
TMI Blog2015 (6) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... gn Exchange Management Act, 1999 including any extensions of such period granted by the Reserve Bank of India. Later on, the original authority vide impugned Order-in-Original confirmed the demand of already sanctioned drawback along with appropriate interest under Rule 16A of Customs, Central Excise & Service Tax, Drawback Rules, 1995 read with Section 75A(2) of the Customs Act, 1962 and also imposed penalty under Section 117 of the Act. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeals), who rejected the same. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 129DD of the Customs Act, 1962 before Central Government on the following grounds : 4.1 The impugned order is devoid of merit and in gross violation of the principles of natural justice. The orders have been passed on factually inconsistent reasoning. The subject order of recovery pertains to the exports made by the appellants on 24-2-2010 vide Shipping Bill No. 5001. The applicant had filed the BRCs for this shipping through the CHA during April, 2010 itself. Further on receipt of the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o suggest that Personal Hearings were offered but none represented. This is unbelievable in view of the fact that the applicant have never changed the address and all letters are being received by them and there was no instance of non-receipt. In the instant case, how the order of recovery was sent by RPAD has been received by the applicant in time? A mere phone call would have been sufficient to receive the notice or any intimation. In the instant case, it is evident that no such efforts have been taken or there was no justification for deciding the case ex parte. 4.4 Copy of Shipping Bill, Export Realisation Certificate Issued by State Bank of India, Commercial Invoice, Packing List and Negative Certificate dated 27-12-2012 issued by the Chartered Accountant are attached with this appeal. It is also submitted that the appellants had filed the bank details in the SBI itself and a simple verification with the Bank would have settled the issue as the only concern of the department is the realization of sale proceeds. In the circumstances, it is respectfully submitted that the order is liable to be set aside on merit also. 4.5 All the above irreversible factors were expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty was also imposed on the applicant in terms of Section 117 of the said Act, ibid. Commissioner (Appeals) upheld the impugned Order-in-Original. Now, the applicants have filed this Revision Application on grounds mentioned in para (4) above. 8. Government notes that in this case the demand of already availed drawback was confirmed since the applicant failed to submit Bank Realization Certificates as proof of realization of foreign exchange within the stipulated time-limit. The applicant contended that they have submitted Bank Realization Certificates as well as negative certificate of the Chartered Accountant in accordance with the C.B.E. & C. Circular No. 5/2009-Cus., dated 2-2-2009. In view of rival contention, Government now proceeds to examine the issue in the context of submission of the applicant vis-à-vis the statutory position. 8.1 The original authority confirmed the demand of drawback availed by the applicant on the ground that the applicant failed to produce proof of realization within stipulated time-limit. On the contrary, the applicant has stated that they have submitted negative statement of Chartered Accountant Certificate in accordance with C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided that the exporters will submit a certificate from the authorized dealer (s) or chartered accountant providing details of shipment which remain outstanding beyond the prescribed time-limit including the extended time, if any, allowed by the authorized dealer/RBI on a 6 monthly basis. Such certificate shall be furnished by the exporter, authorized dealer wise for each port. In order to put the exporters on notice at the time of export itself, an endorsement on the exporter's copy of shipping bill would be made specifying the due date for realization of export proceed. ............................................" 8.2 From perusal of above circular, it is noted that exporter is required to submit a certificate from authorized dealer or chartered accountant providing details of shipments which remain outstanding beyond the prescribed limit including the extended time, if any, allowed by the authorized dealer/RBI on a 6 monthly basis. Such certificates are to be forwarded before 7th day of January & July in respect of exports, which become due for realization in the previous 6 months in terms of para 5(d) of the above circular. The said circular in terms of para 7 has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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