9911796707
TMI Blog2018 (1) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... 35A Govind Lok, 61, Shivaji Road, Meerut, (hereinafter referred to as the applicant) against Commissioner (Appeals)'s Order-in-Appeal CC(A)Cus/D-II/ICD/1039/2015, dated 23-9-2015, passed by the Commissioner of Customs (Appeals), NCH, New Delhi, rejecting the applicant's appeal against Order-in-Original No. 420/2014, dated 14-10-2014, passed by the Deputy Commissioner of Customs, ICD, Tuglakabad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication without specifying any relief in the application. 3. A personal hearing was fixed on 24-11-2017 and Shri Om Narayan, Marketing Executive of the applicant, appeared in the above case for the applicant who reiterated the grounds of revision. From the respondent's side a letter, dated 22-11-2017 was received from the Assistant Commissioner (DBK) saying that the claim of the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g his supplementary claim within the aforesaid period of three months. However, in the instant case the applicant has not received any drawback claim and instead their original drawback claim was entirely rejected as mentioned in Commissioner (Appeals)'s order. In fact it appears that the applicant has filed the drawback claim for the second time after rejection of the earlier claim rejection of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrespective of the fact whether they requested the Assistant/Deputy Commissioner or not, the delay involved in filing their Supplementary claim is more than two years for which even the Assistant/Deputy Commissioner is not competent authority to condone. Therefore, the Government finds that the original authority and appellate authority have correctly rejected the applicant's claim. 5. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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