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2015 (11) TMI 761 - BOMBAY HIGH COURT

2015 (11) TMI 761 - BOMBAY HIGH COURT - 2015 (325) E.L.T. 495 (Bom.) - Duty drawback claim - Violation of principle of natural justice - Held that:- From a reading of the order of adjudication dated 23rd April, 2010, copy of which is at pages 26 and 27 of the paper book that the show cause notice was sent on the address mentioned and the envelope was left by the postal authority at the said place. We do not see how such an act on the part of the postal authority enabled the Deputy Commissioner o .....

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226 of the Constitution of India seeks the following reliefs: (a) that this Hon'ble Court will be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction calling for the records and papers pertaining to the Notice of Demand dated 07.10.2013 (Exhibit A hereto) and impugned attachment orders dated 27.12.2014 and 29.12.2014 (Exhibit B and C hereto) and impugned Exparte OrderinOriginal dated 23.04.2010 (Exhibit D hereto) and .....

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ated 23.04.2010 (Exhibit D hereto) and after going into the legality and propriety thereof be pleased to quash and set aside the same. 2) The only contention raised before us by Mr. Mehta appearing for the Petitioners is that the Petitioners are supposed to have been served with a show cause notice and thereafter an orderinoriginal in respect of the claim of drawback. This drawback amount is in respect of the export made under the shipping bills mentioned in the Annexure attached to the show cau .....

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is a partnership firm. It is not stated that the same has been served but it was left at the firm's office. This can never be a good service much less proof of the Petitioners being served with the proceedings. It is such an adjudication order dated 23rd April, 2010 and passed exparte which was sought to be enforced by the subject demand notice that the Petitioners came to know of it being delivered. The Petitioner immediately applied for information under the Right to Information Act, 2005 .....

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