TMI Blog2015 (6) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to as the applicant) against the Order-in-Appeal No. CMB-CEX-OOO-APP-065/2014, dated 5-6-2014 passed by the Commissioner of Customs, Central Excise Service Tax (Appeals), Coimbatore with respect to Order-in-Original No. 25/2014-Customs (BRC), dated 8-1-2014 passed by the Assistant Commissioner of Customs, ACC Coimbatore. 2. Brief facts of the case are that the applicant was initially granted drawback of ₹ 81,336/- for exports made by them. Subsequently, show cause notice was issued to the applicant for recovery of already sanctioned drawback on the ground that applicant failed to produce the evidence for realization of export proceeds in respect of impugned exported goods for which they were allowed drawback within the period allowed under Foreign 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess, the applicant should have been extended an opportunity to explain their stand or to file the documents if any required once again if the documents already filed are not traceable in the office of the adjudicating authority for which the appellants cannot be held responsible. 4.3 It is also submitted that deciding any case without even offering chances of personal hearings is in gross violation of the principles of natural justice. It is also not out of place to mention that the entire adjudication proceedings have been initiated and completed in haste and without verifying the factual position and records of the respondent s office which is evident from the facts mentioned above. From the finding portion of the order-in-original, it leads to 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready sanctioned drawback on the ground that applicant failed to produce the evidence for realization of export proceeds in respect of impugned exported goods for which they were allowed drawback within the period allowed under Foreign Exchange Management Act, 1999 read with Regulations 2000 and Para 2.41 of Export Import Policy, 2004-2009 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 for recovery of already sanctioned drawback along with interest payable under Rule 16(A) sub-rules (2) and (3) of Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 read with Section 75 of the Customs Act, 1962. Penalty 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as the shipment details of goods valued up to $ 25,000 are no longer reported through this statement. 4. In view of this change, particularly considering that under the statute, the drawback payment is ultimately linked to the realization of export proceeds, it has become necessary for the Department to put in place an in-house monitoring mechanism to monitor the realization of such proceeds for exports made under the Drawback Scheme. Extensive consultations were held with field formations and trade industry in this regard, and subsequently, the matter was examined by the Board. For monitoring the realization of export proceeds for drawback purposes, the Board has decided 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 woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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