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JSR International Versus Union of India

2016 (1) TMI 286 - GUJARAT HIGH COURT

Claim of duty drawback - The grievance of the petitioner is that the petitioner's draw back claim on completed exports have not been processed and cleared by the department - The petitioner imports certain raw materials and after value addition re-exports - Held that:- If in the present case, therefore, the department found that in subsequent imports there were alleged irregularities, it may also be open for the department to, for a reasonable period, delay the consideration of draw back claims .....

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draw back claims, the department has not stated the stage of investigation and the nature of materials so far collected. May be at this stage, the department would not like to reveal such facts nor we insist making the same part of record. In any case, the department cannot indefinitely delay the consideration of rebate claims of the petitioner.

All the petitions are disposed of with the direction that if by 31.3.2016, the DRI investigation is not over and show cause notices for adju .....

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order. We may notice facts as arising in Special Civil Application No.13003/2015. 2. The petitioner is a manufacturer exporter. The petitioner imports certain raw materials and after value addition re-exports. The grievance of the petitioner is that the petitioner's draw back claim of ₹ 1,04,72,479/on completed exports have not been processed and cleared by the department. 3. It is undisputed that the petitioner imported certain raw materials at the relevant time which was cleared by .....

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ervention of the High Court and in some cases by CESTAT, goods were released on furnishing bond for the full value of goods. 5. Case of the petitioner is that in the present case, the raw material was imported without any allegations of misdeclaration of weight or classification by the department. The export was also completed as per rules without any objection by the department. In that view of the matter it is simply not open for the department to withhold draw back claim. Counsel for the peti .....

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bad has initiated investigation with respect to the earlier imports also. Pending such investigation, it was not proper to process the draw back claims. On such basis, the prayers made in the petition is opposed. 7. Counsel for the petitioners submitted that for over one year, the draw back claims have not been processed by the department. In the meantime, there is no progress in DIR investigation. In the present case, at the time of import or export, the department had raised no objection. At t .....

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