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2012 (11) TMI 649

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..... R D E R This Writ Petition is filed praying to issue a Writ of Mandamus, directing the respondents to issue a speaking order on the petitioner company's claim for duty drawback vide Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules 1995 dated 29.8.2005.   2. Petitioner company engages in the manufacture of concrete mixers, concrete pumping pumps and concrete mixing ba .....

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..... follows:-   9.The petitioner submits that without a notice and giving an opportunity of a personal hearing to explain our case and without adhering to the principles of natural justice, the claim was rejected in limine by the second respondent.   The tenor of reply letter dated 4.10.2005 of the third respondent is clear and categorical and the relevant portion is extracted hererunder:- .....

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..... he proper officer of the Customs at the time of export have not been produced. The most important factor under Section 74 is establishing the identity of the exported goods with reference to the import documents.   As the goods have not been examined with reference to the concerned Bill of entry at the time of export to establish the identity of goods being exported and since you have not fo .....

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