9911796707
TMI Blog2014 (4) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. ORDER This writ petition impugns order dated 27th July, 2012 passed under Section 129DD of the Customs Act, 1962 (Act, for short). The impugned order upholds the order passed by the lower authorities directing the petitioner to refund duty drawback of Rs. 9,89,922/- along with interest in terms of Section 75A(2) read with Section 28AB of the Act. The adjudicating authority also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited Rs. 9,89,922/- even before the issue of show cause notice. 3. We have considered the said contentions. As far as duty drawback of Rs. 9,86,922/- is concerned, it is an accepted position that the same was paid. Subsequently, specific information was received from an informer that the petitioner had fraudulently claimed duty drawback by manipulating export documents such as shipping bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities on the said aspect. The dispute is factual and there is no document or material to show that the discrepancies pointed out by the authorities require any interference on the ground that the decision is perverse and the findings recorded could not have been reached by a reasonable and fair adjudicating authority. 4. On the second issue with regard to export of candle sticks, again the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Central Government in their order under Section 129DD of the Act. The order is silent. He submits that the petitioner had paid the entire amount on 4th December, 2009 and show cause notice was issued subsequently on 10th June, 2010. He argues that under Section 114A if penalty is deposited within the stipulated statutory time, the penalty payable is 25%. He submits that though this Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
