TaxTMI 
TaxTMI 
2010 (5) TMI 628
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....ofilament Fishing Net" vide shipping bill No. EF 836 of 15-5-97. The subject goods were exported under claim for drawback under Section 75 of the Customs Act, 62, as the export was done for the first time the appellant were not conversant with the shipment under the Drawback Rules. In the concerned shipping bill under the claim for duty drawback it was clearly indicated that provisional claim for drawback. The goods were examined in the Dock by the Customs. From the shipping bill's declaration it is found that the claim for drawback under sub Sr. No. 56.01 of the Drawback schedule was made though rate of drawback was shown as "PROVISIONAL CLAIM FOR DRAWBACK" under this sub serial no. amount of drawback is to be fixed by the competent author....
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....n of drawback rate under the Drawback Rules, 1995. 4. The Personal hearings in this case were scheduled on 30-10-2009, 14-12-2009 and 16-2-2010 but the applicant always sought adjournments due to their personal reasons. Finally this office vide letter dated 14-4-2010 requested the applicant to make their submissions within 10 days of receipt of letter under reference, otherwise it will be presumed that there is nothing to add and case will be decided on merits. 5. As, this office has not received any communication in response to above letter till date, therefore, Government thinks it proper to decide the matter on the basis of facts already on record. 6. Government has carefully gone through the records of the case and per....
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....relevant Section 75 of the Customs Act, 1962 be liberally considered. 9. In reference to above, Government is of the opinion that statutory provisions emerging from Section 75 of the Customs Act, 1962 and flowing through respective Customs & Central Excise Duties Drawback Rules as applicable vide Notification No. 49/96-Customs (N.T.), dated 22-10-96 herein, are in it self an independent and complete statute and these are to be implemented as per the conditions/requirements provided therein. The Drawback scheme is a specialized monetary benefits/tax neutralising scheme for granting relief to the Exporters. Once the Exporter chooses the scheme then he is duty bound to strictly follow and comply with all the required provisions of the Ru....