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2016 (11) TMI 1376 - DELHI HIGH COURT

2016 (11) TMI 1376 - DELHI HIGH COURT - TMI - Pre-deposit - correctness of availment of duty drawback - Held that: - in the interest of justice, the Commissioner of Customs (Appeals) (when approached by the aggrieved parties) should proceed to deal with the merits provided the entities ensure that the principal deposit amount mandated (i.e. 7 %) in respect of the basic duty drawback element (regardless of the penalty of like amount) is paid by each of the five entities. Likewise, if individual .....

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er : Sh. C. Harishankar, Sr. Advocate with Sh. S. Sunil and Sh. P.K. Singh, Advocates. For the Respondent : Sh. Akash Vajpai, Advocate, Sh. Harpreet Singh, Sr. Standing Counsel, O R D E R Issue notice. Sh. Akash Vajpai and Sh. Harpreet Singh, Advocates, accept notice on behalf of Respondent Nos. 1 and 2 respectively. Though several grounds were urged in support of the petition which challenges an Order-in-Original [hereafter the order ] of the Joint Commissioner of Customs pursuant to a Show Cau .....

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