NANA DESI AINNURRUVAR Vs. THE REVISIONARY AUTHORITY AND JOINT SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE AND ORS.

JUDGEMENT

(1.) The Petitioner is aggrieved by the impugned order passed by the First Respondent rejecting the Revision Application filed by the Petitioner under Section 129 DD of the Customs Act, 1962. By the impugned order, the First Respondent has affirmed the orders of the Second and Third Respondents imposing penalty and upholding penalty of Rs.25,000/- on the Petitioner.

(2.) The Petitioner had exported goods and had filed duty draw back claims under provisions of the Customs, Central Excise Duties and Service Tax Draw Back Rules, 1995 and claimed a total draw back due of Rs. 12,01,874/-. There was some delay in getting foreign remittance and therefore, a Show Cause Notice dated 27.08.2010 was issued to the Petitioner to show cause as to why penalty under Section 117 of the Customs Act should not be imposed on the Petitioner.

(3.) The Petitioner replied to the Show Cause Notice and appeared before the original authority and the Third Respondent by an order dated 16.05,2011 bearing a reference order in Original No.32 of 2011, dropped the proceedings but at the same time has imposed penalty under Section 117 of the Customs Act, and the reason given for imposing penalty is that though the Petitioner was given opportunity to produce Bank Realization Certificate (BRC) within stipulated time, neither the Petitioner nor their authorized representative appeared or filed any reply within stipulated time and therefore, penalty was imposable for non-production of BRC within stipulated time.