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R.S. Windlass & Sons Versus Union of India & Others

2016 (6) TMI 144 - DELHI HIGH COURT

Recovery of Duty Drawback refunded - 100% EOU cannot claim any duty drawback - Seeking grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs) - Held that:- a fair procedure should be followed by the Adjudicating Authority. Having permitted the Petitioner to collect the non-RUDs from the office of the DRI, after issuing notice “on any working day with prior appointment”, it is surprising that by the impugned letter, the Adjudicating Authority informed the Petit .....

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of their nature. The Court is of the view that this by itself cannot be a reason to refuse inspection of the investigation file. If there are documents in the investigation file which, according to the Adjudicating Authority, cannot be shown to the Petitioner, the Adjudicating Authority should give reasons in writing for refusing inspection of such documents. Therefore, the rejection of Petitioner’s request by the impugned letter by the Adjudicating Authority is untenable in law and is, accordin .....

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issued to the Petitioner by the Joint Commissioner Special Investigation & Intelligence Branch (Export) in the Office of the Commissioner of Customs ICD, Export, Commissionerate, TKD. New Delhi. 2. The facts in brief are that the Petitioner is a partnership firm carrying on the work of garment manufacture export at its manufacturing unit located in C-21, Hosiery Complex, Phase-II, NOIDA, Uttar Pradesh. The Petitioner is stated to have submitted an application to the office of Development Co .....

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8th September 2009 for grant of a licence for Private Customs Bonded Warehouse under Section 58 of the Customs Act, 1962 ('CA'). This licence was issued on 13th May, 2010. 3. It is stated that a search was conducted in the premises of the Petitioner at NOIDA by the Directorate of Revenue Intelligence ( DRI ) on 13th February, 2014 and certain documents were seized. It is claimed that the Managing Partner of the Petitioner was compelled to deposit ₹ 30 lakhs with the Customs Departm .....

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cerned, what is relevant is that on 22nd April, 2016 a letter was written by counsel for the Petitioner to the Adjudicating Authority i.e. Additional/Joint Commissioner of Customs (Exports) requesting for some time to answer the allegations imputed against the Petitioner and its Partners. A prayer was made for grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs). 6. By a letter dated 9th May, 2016, the Adjudicating Authority informed the Petitioner and the c .....

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of the investigation file and the non-RUDs. The further proceedings pursuant to the impugned SCN were stayed. 8. Today Mr Satish Kumar states that he has instructions to file a counter affidavit. He sought more time for that purpose. He also referred to para 24 of the SCN which reads as under: NON RUDs may be collected, if required, by the notice/notices from the office of the Director General, Directorate of Revenue Intelligence, 7thFloor, D Block, Indraprastha Bhavan, I.P. Estate, New Delhi du .....

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is concerned that a fair procedure should be followed by the Adjudicating Authority. Having permitted the Petitioner in Para 24 of the SCN to collect the non-RUDs from the office of the DRI, after issuing notice on any working day with prior appointment , it is surprising that by the impugned letter dated 9th May 2016, the Adjudicating Authority informed the Petitioner that its request for inspecting the non- RUDs is rejected. Clearly there has been a change of mind by the Adjudicating Authority .....

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