2016 (6) TMI 69

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....iginal passed by the Assistant/Deputy Commissioners of Customs, ICD, Tirupur/Coimbatore. S. No R.A NO. Applicant Order-in-Appeal No. & date Order-in-Original No. & date 1. 373/134/DBK/13 M/s Original Knit Exports CMB-CEX-000 APP-346-13 dated 28.10.13 Sl. No. 54/2012-(BRC) dated 21.07.2012 2. 373/134/DBK/13 M/s Knit Media Apparels CMB-CEX-000-APP-350/13 dated 28.10.2013 Sl. No. 33/2012-(BRC) dated 21.07.2012 3. 373/143/DBK/13 M/s Two Win Exports CMB-CEX-000-APP-349/13 dated 28.10.2013 Sl. No. 94/2013-(ACC) dated 04.03.2013 4. 373/146/DBK/13 M/s Puneet Impex CMB-CEX-000-APP-368/2013 dated 25.11.2013 Sl. No. 84/2012-BRS dated 21.07.2012 5. 373/147/DBK/13 M/s Re....

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....espect of export made by the applicants were realized within the prescribed time limit through the nominated bank. 4.2 The applicants were also under the bona-fide belief and genuine impression that the mandatory requirements have been complied with. In all the cases, the BRCs were submitted to the department either before issuance of show cause notices or during adjudication proceedings or at appellate level hence, impugned orders have been passed without taking into account factual position of the cases. After issue of show cause notice no action was taken for many years and after several years orders have been passed in haste and without taking reasonable steps to ensure that sufficient opportunities extended the applicants to produce....

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.... attended hearings on behalf of department. 6. Government has carefully gone through the relevant case records available in case files, oral & written submissions and perused the impugned Orders-in-Original and Orders-in-Appeal. 7. On perusal of case records, government observes that the original authority confirmed the demand of already sanctioned drawback of the applicant on the grounds that the applicant failed to submit BRC evidencing realization of foreign proceeds with regard to impugned exports against which drawback was sanctioned initially. Commissioner (Appeals) rejected the appeal of the applicant as time barred as the same was filed after 90 days (stipulated initial 60 days period plus 30 days condonable period). Now, the ....