PAWAN KUMAR JAIN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THERE are two appeals/applications directed against the common order of the Commissioner of Customs, ICD, Tughlakabad, New Delhi made on 9 -11 -05 ordering recovery of drawback of Rs. 17,97,108/ - from M/s. Malvika Apparels and Rs. 36,04,057/ -from M/s. Handloom Only, under Rules 16 and 16A of the Customs and Central Excise Duties Drawback Rules read with Section 75(1) of the Customs Act, 1962. In addition, recovery of interest on the aforesaid drawback was also ordered.

(2.) FROM the record, it appears that based on an information received by the DRI that one consignment of the appellant M/s. Malvika Apparels destined for USA was lying uncleared at Dubai Port, the authorities found that sale proceeds in respect of the goods exported realised were not within the time allowed under the law. Action to recover such drawback was therefore, initiated. In the impugned order, the learned Commissioner has observed that the drawback amount paid to the exporter was to be recovered as per procedure prescribed under Rule 16A of the Customs and Central Excise Duties (Drawback) Rules, 1995.

(3.) THE learned Counsel for the appellants states that in case of Mrs. Prabha Kiran Jain, a sum of Rs. 10,43,904/ - has been realised as export proceeds within the extended time period out of a sum of Rs. 36,04,057/ -. In the second case viz., ShriPawan Kumar Jain, learned Counsel states that a sum of Rs. 2,05,090/ -out of a sum ordered by the Commissioner of Rs. 17,97,168/ -has been recovered as sale proceeds within the extended period. He further states that a sum of Rs. 2,20,466/ - towards their drawback claim due to them and made before the authorities have not since been paid to them, although the same is included in the amount ordered to be recovered from them.