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TMI Blog2015 (3) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing drawback claim is calculated from the date of Let Export Order to the date of filing drawback claim. In this case, as discussed above, the delay is less than 3 months and AC/DC of Customs has rightly condoned the delay - No infirmity in impugned order - Decided against Revenue. - F. Nos. 380/76-77/DBK/2013-RA - 43-44/2014-Cus - Dated:- 26-3-2014 - Shri D.P. Singh, Joint Secretary Shri Robert, Sr. Officer, Finance, of Company, for the Assessee. None, for the Department. ORDER These revision applications are filed by Commissioner of Customs, Bangalore against orders-in-appeal passed by Commissioner of Customs (Appeals), Bangalore as detailed below :- S. No. RA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills of entry No. 2499337, dated 30-12-2010 and No. 2353253/-, dated 23-11-2010 and had paid a duty of ₹ 92,176/-. The said goods were re-exported vide shipping bill No. 10352, dated 15-3-2011. The Let export order was given on 16-3-2011. The claimant had filed a claim for drawback on 26-8-2011, under Section 74 of Customs Act, 1962, for an amount of ₹ 90,332/-, being 98% of Customs Duties of ₹ 92,176/- paid by them at the time of import. The claimant has given a self-declaration for non-availment of Cenvat credit. The claimant requested for condonation of delay vide their letter, dated 22-9-2011 and paid ₹ 1000/- vide TR 6 challan No. 102602/-, dated 22-9-2011, towards fee for delay, in terms of proviso (iii) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese revision applications under Section 129DD of Customs Act, 1962 before Central Government on the following grounds : 4.1 Commissioner (Appeals) himself observed that the application for condonation of delay along with the prescribed fee has been filed after the expiry of six months from the date of Let Export Order. Hence, in terms of the Rule 5(1), proviso clause (i) the competent authority to condone the delay is Commissioner of Customs and not the Deputy Commissioner of Customs. 4.2 In terms of proviso clause (iii) of Rule 5(1), an application fee of 2% of FOB value or ₹ 2,000/- whichever is less, is payable for grant of extension by the Commissioner of Customs, whereas in the present case a fee of only ₹ 1,000/- has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is as under :- RA No. O-I-A No./Date Date of LEO Date of filing claim Period delay after 3 months 380/76/DBK/13 249/13, dated 25-4-2013 16-7-2011 5-1-2012 2 months 21 days 380/77/DBK/13 250/13, dated 25-4-2013 16-3-2011 26-8-2011 2 months 11 days The delay in filing drawback claim in both the cases was less than 3 months as is evident from above details. As per provision of Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 as amended, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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