2006 (11) TMI 374

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..... A of the Customs and Central Excise Duties Drawback Rules read with Section 75(1) of the Customs Act, 1962. In addition, recovery of interest on the aforesaid drawback was also ordered. 2. From the record, it appears that based on an information received by the DRI that one consignment of the appellant M/s. Malvika Apparels destined for USA was lying uncleared at Dubai Port, the authorities found that sale proceeds in respect of the goods exported realised were not within the time allowed under the law. Action to recover such drawback was therefore, initiated. In the impugned order, the learned Commissioner has observed that the drawback amount paid to the exporter was to be recovered as per procedure prescribed under Rule 16A of the Cust .....

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..... licence and it was also observed that the appellant was legitimately entitled to the licence which has been unreasonably withheld from him and in these circumstances, the appeal was allowed. 5. He would also rely on another judgment in the case of Commissioner of Central Excise v. M.P.V. Engg. Industries, reported in 2003 (153) E.L.T. 485 (S.C.) more particularly para 11, in which it was held that the benefit of exemption should be extended with effect from the date on which the application for grant of registration was made before the competent authority. 6. According to the learned Authorized Representative of the Department, referring to Rule 16A(4) and stating that if sale proceeds were realised by the exporter within one year fr .....

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..... h drawback is recoverable under Section 75A(2) read with Rules 16 16A. 8. As regards the contention raised before us that as per sub-rule (2) of Rule 16A, the proceedings have not been initiated on receipt of relevant information from the Reserve Bank of India, it is observed that admittedly, no such contention was ever made before the authorities below and this has come up now for the first time. In view of this and the various provisions of law referred to above, we do not find adequate reasons for total waiver of pre-deposit. A penny, they say will hide the biggest star in the universe, provided it is held close enough to one s eyes. Having regard to the facts and circumstances of the case and keeping in view the total liability of .....

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