9911796707
TMI Blog2000 (10) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants have come up in appeal against the order of the Collector who held as follows :- 6. I have gone through the records of the case and also the submissions made during the personal hearing. The issue before me is, whether the delay in filing the above said supplementary claims can be condoned in terms of Proviso (b) to Rule 15 of the Duty Drawback Rules, 1995, herein the stipulated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-9-2000 and subsequently on 20-9-2000. The issue in this case is that certain consignments of leather jackets were exported vide two shipping bills both dated 20-7-1998. The dates of shipments are not recorded in the impugned order. Appellants on receipt of a bank statement pertaining to Oct' 98 said to have been received by them only in May 99 approached the Customs authorities by a letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led after the stipulated period of three months, therefore it was time-barred. On representations made matter appears to have been heard by the Commissioner on 25-11-1999 and he came to his above said findings and rejected the claims. (b) When the matter was heard earlier, we directed the ld. DR to produce original claim documents for ascertaining true picture and the position of the claims whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore this Bench and seeks an adjournment for the same. We find that the matter has already been adjourned and the appellants have been deprived of their valuable monetary benefits for effecting exports for a considerable period. We therefore do not find any reason for delaying the matter any further by granting another adjournment. Request for adjournment is therefore not entertained. (c) We f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de and only has been passed to justify a position already arrived at that the claims were supplementary and time-barred and principles of natural justice have been grossly denied and claims of a poor-exporter held up for no fault of his. If the Customs authorities are introducing the computerised system they should gear up to take cognizance of deep trouble by the introduction of this and not put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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