Dear Sir,
This is in reference to the letter F. No. S/12-Gen-432 DBK dt 31.10.08 (enclosed) received from Commissioner of Customs, JNCH Mumbai informing us that although the Supplementary Claim in the present case is time barred under Rule 15 of the Drawback Rules, 1995, the Central Govt. in exercise of powers vested in it under Rule 17 of the Drawback Rules. 1995, has power to relax any provisions under the Rules, if it is satisfied that the exporter for reasons beyond his control failed to comply with any of the provisions of these Rules, and has thus been entitled to Drawback.
We, therefore, would like to make a representation to your good office for relaxation of the time limit under Rule 17 of the Drawback Rules, 1995 to file Supplementary Claim under Rule15 of the Drawback Rules, 1995. The details of our case are as below:
1. In the above case, our partial Drawback was credited to us after processing Customs Portion of Drawback only and after deducting Central Excise Portion of drawback because of non-submission of Cenvat Certificate/Declaration, and it was presumed by the Customs Dept., JNCH that exporters will file supplementary claim themselves after getting the statement from the bank -
We would like to challenge this firstly because our item (handmade woolen carpets) is exempted from Central Excise and there is no requirement of CENVAT certificate. Then there is no reason the Central Excise portion of Drawback was held due to non-submission of this certificate. They have already been informed about this by Carpet Export Promotion Council vide their letter dated 01-05-08 (enclosed here).
Secondly how can they presume that after getting the bank statement from the bank, the exporter will notice the mistake of receiving lesser drawback and then file the supplementary claim? In the routine course of exports business, it is very much possible that this could be slipped from the eyes of any exporter who may miss to notice this, like we did in this case and when we noticed, the time had almost finished to claim supplementary drawback. We filed the Supplementary Claim under Rule 15 of the Drawback Rules, 1995 on 28-07-08 whereas the last date was 11-07-08 which means late by 17 days.
2. The Commissioner of Customs, JNCH Mumbai said in his letter that Asstt. Commissioner of Customers, JNCH has written to us to file Supplementary Claim under Rule 15 of the Drawback Rules, 1995 in all his letters dated before the last date of our filing claim -
We would like to say that we received several letters from Asstt. Commissioner of Customs to file Supplementary Claim under Rule 15 of the Drawback Rules, 1995 but he never mentioned in any of his correspondence that we have total of 12 months to file Supplementary Claim under Rule 15 of the Drawback Rules, 1995 and in our case the last date would be 11-07-08. If we would have known it earlier, we would have tried our best to file supplementary claim before due date.
Also we have received one letter from him dated 18-07-08 (enclosed here) to file the Supplementary Claim under Rule 15 of the Drawback Rules, 1995 which is even after the last date of filing the claim. Now what should we conclude from this? On one side the Asstt. Commissioner of Customs is inviting us to file Supplementary Claim under Rule 15 of the Drawback Rules, 1995 after the last date and when we do so, our application is not admissible.
Therefore, on the above grounds, we request you under for relaxation of the time limit under Rule 17 of the Drawback Rules, 1995 to file Supplementary Claim under Rule15 of the Drawback Rules, 1995 against our long pending Shipping Bill No. 5333157 dt 13.06.07
Thanking you.
Encl: 1. Letter from the Commissioner of Customs, JNCH Mumbai dated 31-10-08
2. Letter from Carpet Export Promotion Council dated 01-05-08
3. Copy of our filed Supplementary Claim No. 1055/28/7/08 under Rule 15 of the Drawback Rules, 1995
4. Letter from the Asstt. Commissioner of Customs, JNCH dt 11.06.09
5. Copy of our letter to the Jt. Secretary (Dbk) CBEC, Min. of Finance dt 16.06.09
6. Copy of our letter to Sh. B.L. Meena (Under Secretary- DBK) dt 11.08.09
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