TaxTMI 
TaxTMI 
2010 (7) TMI 805
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....tioned/released in full. Hence, they filed three supplementary Drawback Claims under Rule 15 of Drawback Rules, The Assistant Commissioner of Customs (DBK), Air Cargo Export, New Customs House, New Delhi vide his order Token Nos. 310/Suppl/07/3048 dated 3-9-2007, 309/Suppl/07/3162 dated 14-9-2007 and 327/Suppl/07/3051 dated 3-9-2007, rejected the claims as time-barred. 3. Being aggrieved with the said order, the respondent filed appeal before the Commissioner (Appeals) who allowed the same. 4. Now, feeling aggrieved with the said order-in-appeal, the applicant department has filed this revision application before the Central Government under Section 129DD of the Customs Act, 1962 on the following grounds : 4.1 The co....
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....se, New Delhi through the E.D.I. System. The Bank will credit the sanctioned Drawback amount in the Account of the Exporter on the next day and will handle their Account of the Exporter on the next day and will handle their Account as per their instructions. The Bank will also send a fortnightly statement to the Exporters about the payment of Drawback claims. 4.3 From the above guidelines, circulated under Public Notice No. 44/96 dated 27-8-1996 by the Department, it is evidently clear that once the goods are exported, the status of the Drawback Claim, whether sanctioned or under any query/deficiency, is always available in the E.D.I. System and can be ascertained by the Exporter or their authorised person from the counter at the Se....
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....wback claim. These are extraneous facts incorporated in the Revision Application. The Commissioner of Customs (Appeal) has also not incorporated any such fact in his order-in-appeal. 5.2 The contents of New Delhi Customs Public Notice No. 44/96 dated 27-8-96 are not workable. They are for the convenience of the departmental authorities whereas the Exporters working in areas away from New Delhi find it difficult observe the provisions of the said Trade Notice. The practical difficulties can be well visualized, when the Govt. is liberal to boost exports in the national interest and is ready to provide full facility to the exporters to export their goods, the attitude shown by the authorities acts as deterrent in making exports. The Tr....
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....der-in-original/appeal. 8. Govt. notes that there is no disputes to the legal position and facts including dates of submissions of supplementary drawback claim under Rule 15 of the Customs, Central Excise and Service Tax Drawback Rules, 1995. The impugned delay was not condoned by the jurisdictional Assistant Commissioner (Drawback) for being not found justifiable. On appeal, the Commissioner of Customs (Appeal) found the reasons of delay as strong and good enough to condone the delay and accordingly delay was condoned. In the revision application the Commissioner of Customs (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 viz-a-....
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....her that the aforesaid period of three months may be extended by the Assistant Commissioner of Customs or Deputy Commissioner of Customs for a further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filing his supplementary claim within the aforesaid period of three months. (2) Save as otherwise provided in this rule, no supplementary claim for drawback shall be entertained. (3) The date of filing of the supplementary claim for the purpose of Section 75A shall be the date of affixing the 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 [Com....