TMI Blog2018 (8) TMI 1935X X X X Extracts X X X X X X X X Extracts X X X X ..... drawback not claimed - HELD THAT:- The revision application has been filed after 7 months and 22 days from the receipts of the Order-in-Appeal. But despite of delayed filing of revision application, no application for condonation of delay was filed along with the application and it was presented after long gap on 6-7-2015 on the ground that the revision application could not be filed on time due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional Commissioner of Customs by way of amendment in the shipping bill and once it was increased it cannot be claimed that it was only for banking purpose and not for drawback purpose. The revision application filed by the Revenue is rejected. - F.No. 380/89/DBK/2013-RA - 110/2018-Cus - Dated:- 6-8-2018 - Shri R.P. Sharma, Additional Secretary ORDER A Revision Application Numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se also. 3. Hearing in this case was held on 22-5-2018 and it was availed by Ms. Pooja Sharma, Deputy Commissioner, Air Cargo Export, New Customs House, New Delhi, on behalf of the applicant who reiterated the grounds of revision already pleaded in their revision application. On behalf of the respondent, Ms. Harsimran Kaur, Advocate, appeared for personal hearing and stated that the revision ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 days only even when the actual delay is 144 days. Even the nature of administrative reasons which might have prevented the applicant in filing the revision application in time are not explained in the application and above all the Government does not have any authority to condone the delay beyond 3 months in addition to normal period of 3 months in any circumstance under the aforesaid Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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