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2016 (7) TMI 884 - MADRAS HIGH COURTRecovery of duty drawback granted earlier - show cause notice was not served - export of goods - failure to submit Bank Realisation Certificate issued by the concerned Banks within the period allowed u/s.8 of the FEMA Act, read with Regulations, 2000 and Para 2.41 of the Export and Import Policy 2004-2009 and section 75 of the Customs Act, 1962 evidencing the realisation of sale proceeds in respect of the shipping bills under which the goods were exported. Held that:- As already pointed out, since there is no proof to show that the show cause notice was served on the petitioner, all the orders which have been passed by all the respondents against the petitioner required to be interfered with. In the result, the writ petition is allowed and the impugned orders passed by the first respondent 17.06.2015 ; the order of the 2nd respondent / Appellate Authority dated 25.07.2013 and the order passed by the 3rd respondent dated 25.02.2013 are set aside and the matter is remanded back to the 3rd respondent for fresh consideration, who shall issue notice to the petitioner; call for the documents, call the petitioner for personal hearing during which the petitioner is entitled to place all documents to prove that the amounts have been realised within the time stipulated under the Statute and after taking into consideration the decision of the Central Government in the case of Modern Process Printers, pass fresh orders on merits and in accordance with law. - Decided partly in favor of assessee.
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