Home Case Index All Cases Customs Customs + HC Customs - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 185 - HC - CustomsRecovery of irregular duty drawback - discrepancy in the show cause notice - period of limitation - allegation that the duty drawback claimed and paid for export of readymade garments of cotton was irregular/fraudulent - 100% EOU of Gemini Textile industries - Held that:- In the show cause notice all facts have been mentioned. The petitioners have been called upon to show cause as to why penalty should not be imposed on them under Section 114(iii) of the Customs Act, 1962. In the original show cause notice, the petitioners were not asked to show cause as to why the duty drawbacks should not be recovered. However, in the addendum dated 2-5-2002, the petitioners have been asked to show cause as to why the duty drawbacks drawn by them should not be recovered. A careful reading of the addendum shows that the changes to the original show cause notice do not structurally alter the show cause notice. Whatever is alleged in the show cause notice is virtually repeated in the addendum except calling upon the petitioners to show cause as to why the duty drawbacks should not be recovered. Therefore, it cannot be said that the addendum structurally alters the nature of the show cause notice and it is barred by limitation. - In fact no limitation has been prescribed for recovery of duty drawbacks. - petition dismissed - Decided against the assessee.
|