2015 (9) TMI 1137

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..... ted 30th September, 2014 of the Deputy Commissioner of Customs, Drawback Department [Port]. Mr. Chowdhury, learned counsel for the petitioner argues that this matter has to be heard by this court and appropriate orders passed. On the other hand, Mr. Bharadwaj, learned counsel for the respondents takes the point that the petitioner has an adequate remedy in the Appellate forum provided under the C .....

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..... 9.2012, that 'identity of the goods could not be established in authentic manner'. Since the Assistant/Deputy Commissioner of Customs at the point of export is the proper persons to establish the identity of the re-2 exported goods, vis-à-vis the imported goods; his examination report is final and irrevocable. He is the person who has to be satisfied as to the identity of the goods, and whe .....

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..... s 'FEMN, SOUTH AFRICA' in both import & export goods". For this solitary reason, the matter has to be re-examined by the Deputy Commissioner. The impugned order dated 30th September, 2014 is set aside with a direction upon the same Deputy Commissioner to hear the petitioner and the department and pass a reasoned order within eight weeks of communication of this order. The writ petitioner will ma .....

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