9911796707
TMI Blog2021 (5) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... oning drawback on exported goods. Particularly, the Commissioner of Customs approached the disposal of applications of the appellant with rigidity that is not in consonance with intent of reimbursement mechanism enshrined in the statute and is, effectively, a binding obligation upon the designated instrument of the State - Furthermore, the competent authority deprived the exporter of opportunity to rebut the grounds of refusal by not placing them on notice of such intent. The generality of the reasons adduced reflect failure to consider each of the claims for identification of the impediment that the elapse of time yoked the ascertainment of entitlement with. There is no justification for refusal to condone the delay in each application w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their request, Learned Counsel for the appellant informs that the rejection in the impugned order had, initially, been challenged before Commissioner of Customs (Appeals), Mumbai but, owing to that authority having declined to exercise jurisdiction on the ground that appeal against decisions of Commissioner of Customs would lie with the Tribunal, is before us now. 3. According to Learned Authorised Representative, the fundamental flaw in recourse to the present appellate remedy is that the appellant, who, instead of filing claims at monthly intervals as is the general practice, sought to claim the brand rate at quarterly intervals, and, in some instances, beyond the prescribed deadline, by such time as was within the original competenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise (or Customs Central Excise) as provided in rules 6 and 7 of the Customs, Central Excise Service Tax Drawback Rules, 1995 and as already advised vide the above mentioned circular. If there is a delay in making the application, the Assistant/Deputy Commissioner of Central Excise (Technical) or such other Assistant/Deputy Commissioner in the office of the Commissioner of Central Excise who has been assigned the work relating to fixation of Brand Rate of drawback, may grant the first extension of upto 3 months. If the delay is of more than 3 months, extension may be granted only by the Commissioner. The applications for supplementary claims of drawback, drawback under section 74 of the Customs Act, 1962 and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote that the Commissioner of Customs approached the disposal of applications of the appellant with rigidity that is not in consonance with intent of reimbursement mechanism enshrined in the statute and is, effectively, a binding obligation upon the designated instrument of the State. That aspect of drawback within Customs Act, 1962 was considered by the Tribunal to be of sufficient import as to be stated thus: 3. Therefore, before adverting to the submissions on the merit of the relief claimed, it would be worth dwelling, albeit briefly, on the distinction between that which, at the time of export, was permitted to be availed of and that which, retrospectively, was sought by the appellant for enlightenment on the scope of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flect failure to consider each of the claims for identification of the impediment that the elapse of time yoked the ascertainment of entitlement with. There is, in our view, no justification for refusal to condone the delay in each application which must be returned for reconsideration of the claims from inception. We are, however, conscious that our authority to remand is restricted to the source of grievance. 8. The revised provisions provide for compartmentalization of authority to condone; the Commissioner of Customs is enabled to intervene only beyond the competence vested in the Assistant/Deputy Commissioner with corresponding fees prescribed in the said Rules. To ensure compliance with such demarcated jurisdiction, we set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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