Home Case Index All Cases Customs Customs + HC Customs - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1056 - PUNJAB AND HARYANA HIGH COURTRecovery of duty drawback already granted - declared FOB value of the goods already exported has been proposed to be rejected - maintainability of petition - HELD THAT:- In the present writ petitions, concededly identical questions as raised in Famina Knit Fabs & Jairath International [ 2019 (9) TMI 970 - PUNJAB AND HARYANA HIGH COURT ] are raised - In both judgments, we have held that inspite of availability of alternative remedy available under 1962 Act, writ petition is maintainable in view of involvement of pure questions of law as well jurisdiction and law enunciated by Hon’ble Supreme Court and followed by this court time and again. While taking cue from Sections 28, 28AAA & 75 of 1962 Act and relying upon judgment of Hon’ble Supreme Court in the case of Commissioner of Central Excise versus Larsen and Toubro [2015 (8) TMI 749 - SUPREME COURT] as well this court in the case of Laqshya Media Pvt. Ltd. Vs State of Punjab and Others [2016 (8) TMI 1460 - PUNJAB AND HARYANA HIGH COURT] we have held that mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable. Petition allowed.
|