2006 (9) TMI 60

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....090/- in relation to four exports made to USA by the appellant in October 1990. The submission is that after completion of the exports, the appellant had filed a drawback claim before the Assistant Commissioner of Customs (DBK), New Delhi along with the documents required for establishing the claim. It is being pointed out that after the receipt of the claim and verification of papers, a receipt (....

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....r (Appeals). That appeal was rejected with the following observations by the Commissioner (Appeals) under an order dated 29-9-06 : "5.I have carefully considered the submissions made in the Appeal Memorandum as also the oral submissions advanced at the time of personal hearing. I have also called the case file from Drawback Section and have perused the same. On perusal of the case file, it is se....

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.... The appeal is liable to be dismissed. 6.The appeal is dismissed." The present appeal is directed against that order. 4. The submission of the appellant is that revenue is trying to cover up its own failure. It is being pointed out that all the required papers had been filed in 1990 itself; but those records were misplaced/lost in the Customs House. It is also being pointed out that export rema....