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TMI Blog2009 (12) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... eof, are fulfilled. The drawback claim was initially filed on 6-4-06 and the other document required as per deficiencies pointed on the margin of drawback claim papers, were complied within the extended period of 3 months. Department was required to issue proper deficiency memo within 15 days which they failed to issue. The documents specified in Rule 5(2)(a) to (g) were submitted within extended period of 3 months which can be condoned by Assistant Commissioner, applicant had submitted all document mentioned in Rule 5(2)(a) to (g) within extended period of 3 months and therefore Assistant Commissioner should consider the condonation of delay and decide the drawback claim on merit, orders set aside and remands the case back to original adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f condonation letter, and explanation of discrepancy on TR 6 challan, etc. The explanation for the above discrepancies were also furnished by the appellants on 2-11-2006 and 6-11-2006 i.e. within a month s time from the date of the deficiency memo. Then the appellants were issued with SCN dated 18-11-2006, and after hearing them in person on 11-1-07, OIO No. 12/07 was passed on 3-2-2007 by AC Customs, rejecting the drawback claim as Time Barred u/s 74 of CA, 1962, read with Rule 5(1) of Re-export of Imported Goods of DBK Rules, 1995. Since the BRC was filed on 1-9-06 after a lapse of six months, the lower authorities took the stand that the DBK claim is complete in all respects/aspects only on 1-9-06 i.e. the date of furnishing the copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of irrelevant documents. Such an order deserves only to be set aside. 4.2 The Commissioner of Customs (Appeals) has further ignored the fact that the claim had been filed by the applicant on 6-4-2006 i.e. within 3 months from the date of LET export. The Commissioner of Customs (Appeals) has proceeded like the lower Adjudicating Authority only on the ground that the applicant had complied with all the deficiency only on 1-9-2006 i.e. after 4 months from the date of deficiency memo and hence the same cannot said to have been filed within the time stipulated under Rule 5(1) and the original date of filing i.e. 6-4-2006 cannot be taken as the date of filing of the claim. While holding so Commissioner of Customs (Appeals) has overlooked t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th consequential relief. 5. Personal hearing in the case scheduled on 14-10-09 at Camp Office Mangalore was neither attended by the applicants nor by respondents. But both of them have sent their written reply requesting to decide the case on the basis of relevant records. 6. Government has considered and examined the relevant case records and orders passed by the lower authorities. 7. On perusal of records, it is noticed that lowered authorities have rejected the drawback claim as time-barred under Section 74 of Customs Act, 1962 read with Rule 5(1) of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. So, the issue to be decided is whether this drawback claim is time-barred. The lower authorities have admitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent was required to issue proper deficiency memo within 15 days which they failed to issue. The documents specified in Rule 5(2)(a) to (g) were submitted within extended period of 3 months which can be condoned by Assistant Commissioner. In view of above discussions and findings, Government notes that applicant had submitted all document mentioned in Rule 5(2)(a) to (g) within extended period of 3 months and therefore Assistant Commissioner should consider the condonation of delay and decide the drawback claim on merit. Government sets aside the impugned orders and remands the case back to original adjudicating authority for de novo adjudication by considering the condonation of delay upto extended period of 3 months as suggested above and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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