TMI Blog2018 (1) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... (Drawback of Customs Duties) Rules, 1995 stipulates that any claim which is incomplete in any material particular or is found without the documents specified in sub-rule (2) shall not be accepted for the purpose of Section 75A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the Commissioner of Customs within fifteen days of submission and shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18-12-2014, passed by Commissioner (Appeals), New Delhi. 2. Brief facts of the case are that the applicant had imported storage unit MP3 player and paid Customs duty on these goods. The applicant re-exported a part of these goods and filed drawback claim under Section 74 of the Customs Act, 1962 read with Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The said drawback cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duties) Rules, 1995. 3. Personal hearing in this case was held on 20-11-2017 and the same was attended by Sh. Kumar Vikram, who reiterated the grounds of revision already pleaded in their revision application. 4. On examination of the revision application and other relevant records, it is noticed by the Government that the claim was filed by the applicant in the month of March, 2006 and jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed by the Commissioner of Customs within fifteen days of submission and shall be deemed not to have been filed. But in the instant case, the applicant s drawback claim was never returned in accordance with the above stated rule and instead it was sanctioned after being satisfied about the admissibility of the drawback claim. Accordingly there is no scope for the application of above Rule 5(4)(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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