TMI Blog2017 (2) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... templated by the Department cannot be prolonged beyond a particular point of time. Section 75A provides for payment of interest to the petitioners if the drawback claim is delayed beyond a period of one month, in that view of the matter, it would be prudent to direct the Department to conclude the investigation in contemplation or inquiry, if any, within a stipulated period of time. Petition allowed. - Special Civil Application No. 8401 of 2016 with S.C.A. No. 11962 of 2016 - - - Dated:- 4-10-2016 - S.R. Brahmbhatt and A.Y. Kogje, JJ. Shri Dipen Desai, Advocate, for the Petitioner. Shri Jaimin A. Gandhi, and Devang Vyas, Advocates, for the Respondent. ORDER [Order per : A.Y. Kogje, J. (Oral)]. - These petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions pertaining to drawback being Sections 75, 75A and 76 of the Customs Act and contended that once the goods have been cleared for export and the goods have been released and exported and after the export commitments are fulfilled, there is no reason for withholding the drawback amount. He submitted that in connection with the consignments which are exported, the petitioner is not facing any departmental proceedings. He also submitted that even after the exports in question, subsequent exports have also been made by the petitioner, in connection of which also, the petitioner has not received any show cause notice from the Department. 5.1 In view of the aforesaid, he submitted that there appears to be no reason that the drawback a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of the drawback has not been decided as the investigation is carried out by DRI, Ahmedabad Zonal Unit on prima facie ground that the exports made are not proper. He further submitted that some query was raised in connection with the export which was visible on the website. Still, instead of responding to such query, the petitioner persistently send reminders to release of drawback claims. He therefore submitted that considering the conduct of the petitioner, if the drawback claims were to be released pending investigation then eventually recovery from the petitioner on completion of the investigation contemplated would not be possible. He took us through the annexures to the affidavit in reply to indicate the nature of objections raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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