TaxTMI 
TaxTMI 
2009 (12) TMI 645
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....onal Assistant Commissioner of Customs (Drawback). 2. Brief facts of the case are that M/s. Cheer Sagar, Jaipur (hereinafter referred to as "the Respondent") have, on the basis of a statement received from the Bank in the month of September, 2006, observed that only Custom portion of Duty Drawback amount was released and the Central Excise portion was not released to them by the Department. They have, accordingly, filed a supplementary Drawback claim. The Assistant Commissioner of Customs (DBK), Air Cargo Export, New Custom House, New Delhi vide his order Token No. 1658/Suppl/06/3855, dated 2-11-07, however, rejected the claim as time barred. Being aggrieved, the party filed an appeal before the Commissioner of Customs (Appeals), wh....
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.... goods, the drawback claims will be processed through the EDI System by the officers of the Drawback Branch on first cum first served basis. There is no need for filing separate drawback claims. The status of the Shipping Bill and sanction of the drawback claim can be ascertained by the Trade from the query counter set up at the Export Service Centre. If any query has been raised or deficiency noticed, the same will be shown on the terminal and the printout of the query/deficiency may be obtained by the authorized person of the exporters from the service centre. The exporters are advised to reply to such queries expeditiously and such replies shall be got entered in the EDI System at the Service Centre. The claim will come in the queue of t....
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....oner of Customs (Appeals) that the applicants (the exporter) are kept in the dark by the department about the admissibility or otherwise of their claim and that it may not always be possible to know the facts from the Bank on time, resulting delay in filing supplementary drawback claims, are thus, not proper and legal. 4. In response to the show cause notice dated 7-1-09 issued under section 129DD of the Customs Act, 1962 the respondent in this case has submitted the following cross objections vide letters dated 1-4-09 and 25-9-09 along with copies of referred documents : (a) The delay in filing the supplementary drawback claims is about 3 months which was due to late receipt of statement from the bank as ....
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.... (Air Cargo Exports) did not find the above reasons as strong and good enough to condone the delay. Govt. therefore proceeds to analyse the issue of delay vis-a-vis limits and scope of applicable provisions of law. 8. Govt. notes that the two grounds for delay as submitted in this case are that : (i) Late receipt of statement from Bank; and (ii) Respondent exporter was busy in participating in various "International Trade Fairs". The applicable provisions of Rule 15 of the relevant Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 are as under : "Rule 15. Supplementary Claim : (1) Where any exporter finds that the amount of drawback paid to him is less tha....
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.... Dated Receipt Stamp on such claims which are complete in all respects and for which an acknowledgement shall be issued in the form prescribed by the Commissioner of Customs. (4) (a) Claims which are not complete in all respects or are not accompanied by the required documents shall be returned to the claimant with a deficiency memo in the form prescribed by the Commissioner of Customs within fifteen days of submission and shall be deemed not to have been filed. (b) Where the exporter re-submits the supplementary claim after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (1) for the purpose of section 75A." 10. From above, Govt. finds th....