2018 (1) TMI 1451

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....ereinafter referred to as applicant) against the Order No. CC(A)Cus/776/2014, dated 18-12-2014, passed by Commissioner (Appeals), New Delhi. 2. Brief facts of the case are that the applicant had imported storage unit MP3 player and paid Customs duty on these goods. The applicant re-exported a part of these goods and filed drawback claim under Section 74 of the Customs Act, 1962 read with Re-....

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....confirmed is against the provisions of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. 3. Personal hearing in this case was held on 20-11-2017 and the same was attended by Sh. Kumar Vikram, who reiterated the grounds of revision already pleaded in their revision application. 4. On examination of the revision application and other relevant records, it is noticed by....

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....and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the Commissioner of Customs within fifteen days of submission and shall be deemed not to have been filed. But in the instant case, the applicant's drawback claim was never returned in accordance with the above stated rule and instead it was sanctioned after being satisfied about the admissibility of....