9911796707
TMI Blog2016 (6) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal filed after 90 days (stipulated initial 60 days period plus 30 days condonable period). Held that:- as per Section 128 of customs Act, 1962, commissioner (Appeals) is empowered to condone delay upto 30 days in filling appeal. There is no provision in Section 128 ibid to condone delay exceeding 30 days. Hon ble Allahabad High Court in the case of M/s Doaba Rolling Millls (P) Ltd. Vs. CESTAT, New Delhi [2004 (2) TMI 77 - HIGH COURT OF JUDICATURE AT ALLAHABAD], has also held that the Commissioner (Appeals) under Section 128(1) ibid cannot condone delay in filling appeals beyond 30 days, as the statute itself provides for a period of limitation, and further maximum period for which delay can be condoned, the authority cannot extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Original Knit Exports CMB-CEX-000 APP-346-13 dated 28.10.13 Sl. No. 54/2012-(BRC) dated 21.07.2012 2. 373/134/DBK/13 M/s Knit Media Apparels CMB-CEX-000-APP-350/13 dated 28.10.2013 Sl. No. 33/2012-(BRC) dated 21.07.2012 3. 373/143/DBK/13 M/s Two Win Exports CMB-CEX-000-APP-349/13 dated 28.10.2013 Sl. No. 94/2013-(ACC) dated 04.03.2013 4. 373/146/DBK/13 M/s Puneet Impex CMB-CEX-000-APP-368/2013 dated 25.11.2013 Sl. No. 84/2012-BRS dated 21.07.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e export proceeds have not been realized. This is factually incorrect. In the instant case, the sal3e proceeds in respect of export made by the applicants were realized within the prescribed time limit through the nominated bank. 4.2 The applicants were also under the bona-fide belief and genuine impression that the mandatory requirements have been complied with. In all the cases, the BRCs were submitted to the department either before issuance of show cause notices or during adjudication proceedings or at appellate level hence, impugned orders have been passed without taking into account factual position of the cases. After issue of show cause notice no action was taken for many years and after several years orders have been passed in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Arumugam, Consultant on behalf of the applicants who mainly reiterated the grounds of revision application. Nobody attended hearings on behalf of department. 6. Government has carefully gone through the relevant case records available in case files, oral written submissions and perused the impugned Orders-in-Original and Orders-in-Appeal. 7. On perusal of case records, government observes that the original authority confirmed the demand of already sanctioned drawback of the applicant on the grounds that the applicant failed to submit BRC evidencing realization of foreign proceeds with regard to impugned exports against which drawback was sanctioned initially. Commissioner (Appeals) rejected the appeal of the applicant as time barre ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
