TMI Blog2020 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... has revised powers of the adjudication of the officers of the Customs. Having perused the clauses (i) and (ii) of Para-5 of the Circular, it is clear that in clause (i) it would be only in case of simple demand of erroneously paid drawback, and where there is a collusion, willful misstatement or suppression, it would be clause (ii) which would be applicable. A perusal of the show cause notice c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 1 Heard Shri Harshadray Dave, learned counsel for the petitioner, Shri Viral Shah, learned counsel appearing for respondent No.2 and Shri Kshitij Amin, learned counsel representing respondent No.1. 2. By means of this petition under Article 226 of the Constitution, the petitioner has prayed for quashing of the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of cases under the provisions of Rule 16 of the Customs, Central excise and Service tax drawback rules, 1995 shall, henceforth, be as under: [i] In case of simple demand of erroneous paid drawback, the present practice of issuing Show cause Notice and adjudication of case without any limit by assistant / Deputy Commissioner of Customs shall continue. [ii] In cases involving collus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication, the officer below the rank of adjudicating officer would not be competent to initiate the proceedings. 5. Shri Viral Shah, learned counsel for the respondent No.2 has sought to argue that it would be a case falling under clause (i) of para-5 of the Circular, and therefore, the Assistant / Deputy Commissioner of Customs would be the adjudicating officer and as such the notice is val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) as the amount of drawback was way beyond ₹ 5.00 lakhs. 7. On this short point this petition succeeds and accordingly it is allowed. The show cause notice dated 23.03.2020 is hereby quashed. It would be open to the respondents to issue fresh show cause notice under the signatures of competent authority as prescribed under the Circular of 2011 referred to above. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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