TaxTMI 
TaxTMI 
2013 (10) TMI 1306
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....nal dated 12-7-2010 passed by Asstt. Commissioner of Customs, DBK/XOS, Air Cargo, Mumbai. 2. Brief facts of the case are that M/s. Alfal Laval (India) Ltd., Mumbai had obtained drawback of Rs. 1,21,93,215/- for the exports made vide various shipping bills. A demand-cum-show cause notice issued alleging that the applicant had not discharged the obligation of producing the export realization certificate as stipulated under the duty Drawback Rules. Vide impugned Order-in-Original, the adjudicating authority based on negative statement submitted by the applicant for the period 1-1-2004 to 31-12-2008 duly certified by Chartered Accountant M/s. S.A. Faujdar & Co. dropped the said SCN except, for one S/B No. 54733941, dated 1-11-2004 where....
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....er it needs to be mentioned that the applicant had already submitted the certificates obtained from the authorized dealer on 3-8-2010, 13-8-2010 and 17-8-2010 to the Deputy Commissioner of Customs, Drawback Monitoring Cell, Air Cargo Complex, Sahar, Mumbai. 4.3 That the applicant authority has not taken into consideration the submission made by the applicant in compliance of the requirement of Rule 16A of Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 as envisaged in the circular referred herein above by stating that the documents were not made available to the original authority. The applicant submit that the stand of the appellate authority for not considering the submission made of the certificates obtained f....
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..... A demand-cum-show cause notice issued alleging that the applicant had not discharged the obligation of producing the export realization certificate as stipulated under the duty Drawback Rules. Vide impugned Order-in-Original, the adjudicating authority based on negative statement submitted by the applicant for the period 1-1-2004 to 31-12-2008 duly certified by Chartered Accountant M/s. S.A. Faujdar & Co. dropped the said SCN except, for one S/B No. 54733941, dated 1-11-2004 where the export proceed was not realized. In a appeal filed by department, Commissioner (Appeals), set aside the Order-in-Original and observed that the negative statement was certified by the Chartered Accountant M/s. S.A. Faujdar & Co. who was not the statuto....
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.......................................................................................................The exporter has not furnished the proof of realisation of Foreign Exchange exported under said Shipping Bills in terms of C.B.E. & C. Circular No. 5/2009-Cus., dated 2-2-2009 and Public Notice No. 5/2009, dated 7-3-2009. As the exporter has not realized the sale proceeds (Foreign Exchange), therefore the said drawback amount is liable to be returned along with applicable interest to the customs department as per Rule 16A sub-rules (1) & (2) of Customs, Central Excise and Service Tax Drawback Rules, 1995. The exporter exported goods under the shipping bills mentioned in the annexure attached to this notice. Further, the exporter was sanctio....
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....of this change, particularly considering that under the statute, the drawback payment is ultimately linked to the realization of export proceeds, it has become necessary for the Department to put in place an in-house monitoring mechanism to monitor the realization of such proceeds for exports made under the Drawback Scheme. Extensive consultations were held with field formations and trade & industry in this regard, and subsequently, the matter was examined by the Board. For monitoring the realization of export proceeds for drawback purposes, the Board has decided that the exporters will submit a certificate from the authorized dealer(s) or chartered accountant providing details of shipment which remain outstanding beyond the prescribed time....
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.... time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered Accountant in his capacity as a statutory auditor of the exporter's account. A proforma for furnishing such negative statement is enclosed as Annexure. Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s) ................................................................................................" 8.3 From reading of para 5 of said Circular dated 2-2-2009, it is amply clear that the applicant can submit certificate about realization of export proceeds in the prescribed format either from said dealer or Chartered Accountant in his capacity as a statutory audi....