TMI Blog2021 (3) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... was no cause of action to file a Writ of Certiorari to quash the show cause notice especially when the appellant submitted to jurisdiction of the respondent and said to have fulfilled what was called for from them in the show cause notice. Since the matter is now pending before the respondent, we do not propose to make any observation or render any finding with regard to the compliance said to have been done by the appellant as it is for the respondent to proceed in accordance with law. While confirming the finding rendered by the learned Single Bench, the writ appeal stands disposed of with a direction to the respondent to pass orders on merits and in accordance with law, taking note of the reply submitted by the appellant dated 23. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Management Act (FEMA) 1999, such drawback amount is to be recovered. It is further pointed out that proof of realization of export proceeds (BRCs/ Negative statements) for the drawback Shipping Bills pertaining to the exports done to the Chennai seaport have not been submitted to the office of the respondent as required under Board Circular No.05/2009-Cus., dated 02.02.2009 and Office Public Notice No.44/2009, dated 15.03.2009. 5. Therefore, the appellant was directed to show cause within 30 days of the receipt of the notice as to why the said amount shall not be recovered from them in terms of Rule 16A(2) (3) read with Rule 16 of Drawback Rules, 1995. The appellant was further informed that they may send a reply and/or appear for per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , filed the writ petition. As observed by us earlier, the learned Writ Court was fully satisfied in one way or the other that there was no cause of action to file a Writ of Certiorari to quash the show cause notice especially when the appellant submitted to jurisdiction of the respondent and said to have fulfilled what was called for from them in the show cause notice. 8. The learned counsel for the appellant submitted that another notice was issued by the Assistant Commissioner of Customs, Tuticorin, which was challenged by the appellant before the Madurai Bench of this Court in W.P.(MD).No.128 of 2021 and it was admitted on 07.01.2021. It is further submitted that when the said writ petition was pending, the Assistant Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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