2018 (8) TMI 1941

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..../2014-RA, dated 21-10-2015 has been filed by the Commissioner of Customs, Kolkata (Port) (hereinafter referred to as the applicant) against the Commissioner (Appeals)'s Order No. Kol/Cus/Port/AM030/2015, dated 30-6-2015 whereby the appeal of the respondent, M/s. Tractor India Ltd., filed against Order-in-Original dated 10-12-2013, of the Deputy Commissioner of Customs, Drawback Department (Port), ....

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....l one. 3. Hearing in this case was held on 22-5-2018 and it was availed by Sh. Subrato Mukherjee, Assistant Commissioner (Drawback), Kolkata Custom Houses, on behalf of the applicant who reiterated the grounds of revision already pleaded in their revision application. On behalf of the respondent Sh. Nand Kishore Kothari, CA, appeared for personal hearing and reiterated the reasons for quas....

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....n Custom House itself in Kolkata where the office of the applicant is also located. Thus in absence of any specific date given by applicant, it can be assumed that the Order-in-Appeal dated 30-6-2015 was received by the applicant on 30-6-2015 itself and accordingly the revision application dated 21-10-2015 is filed beyond three months from the receipt of the Order-in-Appeal. Even if the Order-in-A....

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....ides above, the revision application is also not found maintainable on merit also as the order of the Deputy Commissioner of Customs is entirely based on an assumption that the re-exported goods had been used after importation thereof because the respondent had not declared that they had not used the same prior to re-export. But this conclusion is not corroborated by any evidence whatsoever and it....