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M/s Hero Exports, Ludhiana Versus Union of India And Others

2016 (3) TMI 38 - PUNJAB & HARYANA HIGH COURT

Validity of Show cause notice issued to 3rd respondent - Period of limitation - Recovery of Duty drawback for the period from October 1999 to December, 2002 - Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 read with Section 75A(2) of the Customs Act, 1962 - Show cause notice is based upon an alleged intelligence received by the Directorate of Revenue Intelligence, that prior to the year 2004, the noticee had indulged in misuse of brand rate of duty drawback scheme by avail .....

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n consideration of the reply to the show-cause notice which may further be supplemented by the petitioner alongwith the decisions in Spectra Fashions versus Union of India [2015 (1) TMI 1261 - CALCUTTA HIGH COURT] Rashmi Metaliks Ltd. vs. Union of India [2015 (6) TMI 332 - CALCUTTA HIGH COURT], Indsur Global Limited versus Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT], Padmini Exports versus Union of India [2013 (1) TMI 282 - GUJARAT HIGH COURT] Also, it is Needless to say that the iss .....

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tation in addition to the merits of the matter. - Decided in favour of petitioner - Civil Writ Petition No. 1397 of 2016 - Dated:- 10-2-2016 - Surya Kant And Raj Mohan Singh, JJ. For the Appellant : Mr. Sudhir Malhotra, Adv. and Mr. Chanderhas Yadav, Adv For the Respondent : None JUDGMENT Surya Kant, J ( Oral ) The petitioner is a partnership firm. It has laid challenge to the show-cause notice dated 10.02.2015 (P-1) issued by the Additional Commissioner of Customs, Ludhiana respondent No.3 wh .....

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misuse of brand rate of duty drawback scheme by availing higher rate of duty drawback, which was fixed for bicycles of various sizes/ weights but had actually exported bicycles of smaller sizes/ weights and had thus availed inadmissible drawback. 2. The petitioner has raised multiple grounds questioning the validity and propriety of the impugned showcause notice, on merits as well as it being hopelessly time barred. The core issue raised by the petitioner is that the principal statute, namely, t .....

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