2018 (2) TMI 1963

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....14-R.A.CX, dated 20-5-2014 is filed by M/s. M.A. Exports, Jaipur (hereinafter referred to as the applicant) against the Order-in-Appeal No. 29/VC/Cus./JPR-I/2013, dated 5-12-2013, issued by the Commissioner of Customs (Appeals), Jaipur who has rejected the appeal of the applicant filed against the order of the Deputy Commissioner of Customs, ICD, Sanganer. 2. The Revision Application has b....

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.... produce the above stated documents by 18-12-2017. Thereafter, the applicant has submitted a letter dated 18-12-2017 along with copy of applications for permission to extend the period for realization of export proceeds. 4. The Government has examined all relevant records in this matter and at the outset it is found that the Revision Application has been filed after delay of 69 days on acc....

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....pect of Shipping Bill Nos. 1037266, dated 19-2-2008, No. 1037871, dated 31-3-2008 and Shipping Bill No. 1040217, dated 19-8-2008 respectively. He has further recorded that no document from the RBI regarding extension of initial period of six months for realization of export proceeds has been produced before him. The Government has also noticed that the applicant has not produced any evidence along....

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....y he was given time upto 18-12-2017 to produce such evidences. But even subsequently along with their letter dated 18-12-2017, the applicant has merely submitted an application to the J & K Bank for permission to extend the period for realization of export proceeds containing details of exporter, shipment, export performance during last three years etc. and a remark of a manager of J & K Bank on t....