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2020 (3) TMI 275 - HC - CustomsRecovery of Duty Drawback - Section 75 of the Customs Act, 1962 - HELD THAT:- Show Cause Notice was adjudicated upon by the concerned authorities and Order-In-Original has already been passed by the respondent authorities dated 21st March, 2018. It appears that no proof of receipt of said proceeds have ever been supplied by this petitioner to the respondents and hence, the liability has been imposed vide Order-In-Original by this petitioner fixed at ₹1,21,45,524/- and a penalty of ₹1,00,000/- each, upon each petitioner. It appears that Order-In-Original is an appealable order before the CESTAT. Hence, we see no reason to entertain this writ petition as the Order-In-Original is an appealable order. As and when the appeal is preferred, the same will be decided by the appropriate forum in accordance with law, rules, regulations and Government policy applicable to the facts of the present case and without being influenced by the observations made by this Court in the present order. Petition disposed off.
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