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M/s. Roots Multiclean Ltd. Versus The Joint Secretary to Government of India, The Commissioner of Central Excise [Appeals] , The Assistant Commissioner of Customs [Air Cargo]

2016 (7) TMI 884 - MADRAS HIGH COURT

Recovery of duty drawback granted earlier - show cause notice was not served - export of goods - failure to submit Bank Realisation Certificate issued by the concerned Banks within the period allowed u/s.8 of the FEMA Act, read with Regulations, 2000 and Para 2.41 of the Export and Import Policy 2004-2009 and section 75 of the Customs Act, 1962 evidencing the realisation of sale proceeds in respect of the shipping bills under which the goods were exported. - Held that:- As already pointed ou .....

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ack to the 3rd respondent for fresh consideration, who shall issue notice to the petitioner; call for the documents, call the petitioner for personal hearing during which the petitioner is entitled to place all documents to prove that the amounts have been realised within the time stipulated under the Statute and after taking into consideration the decision of the Central Government in the case of Modern Process Printers, pass fresh orders on merits and in accordance with law. - Decided partly i .....

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certiorari to quash the order passed by the first respondent dated 17.06.2015 who has confirmed the order passed by the 2nd respondent, who in turn, confirmed the order passed by the 3rd respondent dated 25.02.2013. By the said order, the 3rd respondent demanded a sum of ₹ 89,688/- paid by the exporter towards the Drawback amount along with appropriate interest and a penalty of ₹ 500/- was imposed. In the order passed by the 3rd respondent, dated 25.02.2013, it was stated that the p .....

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.2013, it has been stated that a show cause notice was issued to the petitioner dated 08.01.2007 calling upon the petitioner to show cause as to why the drawback amount paid to them should not be recovered. The order proceeds to state that there was no response from the petitioner, personal hearing was offered and the personal hearing intimation was displayed in the Notice Board and there was no response. Therefore, the case was proceeded ex-parte. On appeal being filed before the 2nd respondent .....

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reply dated 17.03.2014, from which it is seen that the Department did not have any records to show the manner in which the show cause notice was dispatched. That apart, there is no record available in the office of the 3rd respondent with regard to the service of intimation regarding personal hearing. If that be the case, then it goes to the root of the matter as decision has been taken against the petitioner without opportunity. This undoubtedly, is in violation of principles of natural justice .....

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