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TMI Blog2010 (12) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the drawback claim, revision application is rejected - - - 437/2010-Cus - Dated:- 2-12-2010 - Shri D.P. Singh, J. [Order]. This revision application is filed by Commissioner of Customs, Air Cargo Export, New Custom House, New Delhi against the order-in-appeal No. CC(A) Cus/406/08, dated 22-10-08 passed by Commissioner (Appeals), New Custom House, Delhi with respect to order-in-original No. Token No. 78/Sec 75/07/950, dated 30-4-08 passed by Assistant Commissioner of Customs (Drawback), Exports Custom, Custom House, New Delhi. 2. Brief facts of the case are that applicant s two drawback claims of Rs. 1,37,490/- against Shipping Bill No. 9017328, dated 24-8-2007 and Rs. 59,271/- against Shipping Bill No. 9017640, dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... query has been raised or deficiency noticed, the same will be shown on the terminal and the printout of the query/deficiency may be obtained by the authorized person of the exporters from the service centre. The exporters are advised to reply to such queries expeditiously and such replies shall be got entered in the EDI system at the service centre. The claim will come in the queue of the EDI system after reply to such queries/deficiencies is entered by the service centre. All the claims sanctioned in a particular day will be enumerated in a scroll and transferred to Punjab National Bank, New Customs House, New Delhi through the EDI system. The Bank will credit the sanctioned drawback amount in the account of the exporter on the next day an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice was issued to the respondent under Section 129DD of Customs Act, 1962 to file their counter reply. The respondent filed their reply vide letter dated 28-4-09. They submitted that goods were exported under manual shipping bill and triplicate copy of S/B is to be retained by Custom in terms of Rule 13(i) of Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 for processing the drawback claim. Department never issued any deficiency memo pointing out deficiency in said claim. As advised by the department, respondent resubmitted the claim under Token No. 78/Sec75/07 on 12-12-07. The said registration was indicated on quadruplicate copy of shipping bill instead of triplicate copy of shipping bill. Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eant for EDI processing of shipping bills. As per Rule 13(1) of Customs, Central Excise Duties Service Tax Drawback Rules, 1995, the triplicate copy of shipping bill for export of goods under claim of drawback shall be deemed to be a claim for drawback filed on the date on which proper officer of customs makes an order permitting clearance and loading of goods for exportation under Section 51 of Customs Act, 1962 and the said claim for drawback shall be retained by proper officer making such order. Department has not contested the claim of respondent that, triplicate copy of shipping bill was retained by Customs. Department has not even issued any deficiency memo in this case. In this case let export order was given on 24-8-07 and 29-8-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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