9911796707
TMI Blog2019 (11) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... 68/2018-19 SIIB (X) ACC. 2. The case of the petitioner in short is as follows :- (a) The petitioner is a regular exporter of finished leather to various countries. In the course of their business, they filed shipping bill Nos. 5128734 dated 25.04.2013 and 5128742 dated 25.04.2013 at Mumbai Air Customs and claimed duty drawback. The first respondent sanctioned drawback for a sum of Rs. 4,29,089/- in respect of the said shipping bills. The first respondent thereafter, issued a show cause notice dated 18.06.2016 to the petitioner to show cause as to why an amount of Rs. 4,29,089/- should not be recovered from the petitioner under Rule 16 of the Customs Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2006 along with applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Order-in-Original dated 31.03.2017 and Demand-cum-Show cause notice dated 18.06.2016 was received by the petitioner's Advocate on 26.04.2019. Aggrieved against the said Order-in-Original dated 31.03.2017, the petitioner filed an appeal before the Commissioner of Customs (Appeals), Mumbai Zone - III. The Appellate Authority dismissed the appeal on 24.05.2019, as not maintainable, since it was not filed within 90 days from the date of Order-in-Original. Aggrieved against the same, the petitioner filed a Revision Application before the Revision Authority, Mumbai and the same is pending for disposal. Meanwhile the petitioner filed a shipping bill No.5365663 dated 05.07.2019 with the second respondent. However, in view of the al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence to show that the sale proceeds (foreign exchange) in respect of the goods exported have been realized within the time limit prescribed under the Foreign Exchange Management Act, 1999. The Adjudicating Authority also imposed penalty of Rs. 21,000/- on the petitioner under Section 117 of the Customs Act, 1962. 7. It is the specific case of the petitioner that neither the show cause notice nor the Order-in-Original was served on the petitioner before he got the same by way of application filed under Right to Information Act. 8. The above said claim made by the petitioner is not an issue to be considered in this case, as admittedly, the petitioner has filed an appeal before the Appellate Authority against the said Order-in-Original an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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