2021 (6) TMI 1139

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..../DBK/18-RA dated 01.11.2018 has been filed by M/s  S.J. Fabrics Private Limited, Kolkata (hereinafter referred to as the Applicant) against the Order No. KOL/CUS(CCP)/AA/1442/2018, dated 02.08.2018, passed by the Commissioner of Customs (Appeals), Kolkata, whereby the Commissioner (Appeals) has rejected the appeal of the Applicant against the Order-in-Original No. 16/DC(DBK)/2017-18 dated 09.....

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..../- along with interest accrued thereon was confirmed by the Dy. Commissioner of Customs, Kolkata, vide the above said Order-in-Original dated 09-05-2017. Aggrieved, the Applicant filed an appeal before the Commissioner (Appeals) who vide the OIA No. KOL/CUS(CCP)/AA/946/2017 dated 07.09.2017 rejected the appeal as barred by limitation. Thereafter, in compliance of CESTAT's Final Order No. FO/75819/....

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....on application. He specifically submitted that the export proceeds could not be realized in respect of 2 Shipping Bills nos 2495733 dated 19.08.2015 and 6250778 dated 02.07.2013, in time, and no extension has been granted. Hence, it is admitted that this amount is recoverable; that the balance amount is with reference to Bank Charges which is the included in the realization. Both the lower authori....

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....n realized in specified time period and no extension has been granted. Hence, there is no infirmity in the orders of lower authorities to this extent. The only issue to be decided here is that whether the recovery of proportionate drawback amount from the Applicant in respect of the remaining 174 Shipping Bills on account of shortfall in realization of export proceeds is valid. Application has con....