2003 (12) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Ali, proprietor of M/s. Indo Export House and Shri Yunus Ali, who is the husband of the second appellant. 2. The proceedings leading to the passing of the order emanated from 8 exports of handicrafts, mainly the umbrella stands, by the first appellant to Europe in September and October, 1998. These exports were made under drawback and an amount now ordered to be returned had been paid to the Indo Export House as drawback. The actions aforesaid have been ordered on noting that "payments against all the exports were received after a delay of six months and in four cases beyond a period of three years and this was reported to RBI" (para 13 of the Order). 3. The proceedings are in terms of Section 75(1) of the Customs Act, 1962 read wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Customs authorities to get at them. 5. We have perused the records and have considered the submissions made by both sides. The allegations and counter-allegations are of no relevance to the determination of the issue raised in this case. The consignments were duly exported after Customs examination. These handicrafts are regular items under export. If there was a dispute about the quantity or value of exports, the time to raise them was when the goods were tendered for export. It is unfortunate that, instead of doing so, proceedings had been initiated belatedly and concluded with half-hearted allegations, of fictitious export, overvaluation, bogus buyers, etc. That too with the simultaneous finding that overvaluation is not proved. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e receipt of the said order : Provided that where a part of the sale proceeds has been realised, the amount of drawback to be recovered shall be the amount equal to that portion of the amount of drawback paid which bears the same proportion as the portion of the sale proceeds not realised bears to the total amount of sale proceeds: (3) ................ (4) Where the sale proceeds are realised by the exporter after the amount of drawback has been recovered from him under sub-rule (2) or sub-rule (3) and the exporter produces evidence about such realisation within one year from the date of such recovery of the amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commissioner of Customs or Deputy Co....