2013 (5) TMI 12

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....im were submitted before the authority from end 2006 till early 2009. Already three years have expired and the appellant has been aggrieved for one reason or the other by the order dated 22nd October, 2012 passed by the learned Commissioner of Customs. Therefore, we allow Misc. application and dispose the appeal as under. 2. The cause of action before learned Commissioner of Customs arose when the appellant lost its claim of drawback before learned Asst. Commissioner by order dated 17.3.2010. Learned Authority viewed that query raised to the exporter appellant while processing the shipping bills was deficiency memo and when the appellant did not reply to the same drawback claim was deniable and he ordered accordingly. 3. Against above....

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....al folder to submit that a plain reading of Table under annexure 'A' does not throw light as to the nature of deficiency to grant opportunity of defence to the aggrieved party to remove the defect. Such a cryptic deficiency memo should not deprive the appellant to the right claim of drawback made legitimately. 5. Learned Counsel also submits that in case of supplementary claim power to condone delay is vested with the Commissioner under Rule 15 of Drawback Rules, 1995. Therefore, condoning the delay supplementary claim should also be entertained. 6. Heard both sides and perused the documents on record to which our attention was drawn. 7. Reading of the order dated 17.3.2010 passed by the learned Asst. Commissioner it is conceivable....

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.... 9. Learned Commissioner without looking into the gravity of the matter under Rule 13 and also to the violation of natural justice, proceeded to decide the issue under Rule 15 of Drawback Rules, 1995 hurriedly burring justice. As we have said that circumstance of Rule 15 has not arisen he should not have been in a hurry to dismiss the prayer of the appellant. 10. To resolve the dispute it would be preferable to send the matter back to learned Asst. Commissioner directing him to issue a fresh notice stating clearly deficiency in respect of each shipping bill within 3 months of receipt of this order so that the appellant shall get recourse to natural justice to lead its defence against query relating to each shipping bill for proper cons....