TMI Blog2023 (9) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... eaking order - petitioner did not reply to SCN - HELD THAT:- The petitioner has furnished the details of Bank Realization Certificate, Negative Statements, Consolidated Statement of Bank Realization Certificate duly attested by the Charted Accountant. This aspect has not been considered by the respondent. The respondent has merely passed a non-speaking order as the respondent had no other documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had claimed duty draw back under provisions of Section 75A (2) of the Customs Act, 1962 read with Section 16 of the Customs and Central Excise Duties Drawback Rules, 1995. 2. The impugned order states that the petitioner was issued with a Show Cause Notice dated 22.03.2017 vide F.No.S.Misc.2/2251/2016-BRC (DBK) to which the petitioner has not replied and therefore, the impugned order has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the petitioner has given the details of the Bank Realization Certificate, Negative Statements, Consolidated Statements of Bank Realization Certificate, duly attested by the Charted Accountant as early as on 22.02.2011 in respect of 233 shipping bills by giving details of the relevant Bank Realisation Certificate which was acknowledged by the respondent as early as on 01.03.2011. Despite the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t filed by the respondent and perused the contents of the letter dated 22.02.2011. The aforesaid letter of the petitioner has been acknowledged by the Office of the respondent bears a seal and signature dated 01.03.2011. 7. In the aforesaid letter, the petitioner has furnished the details of Bank Realization Certificate, Negative Statements, Consolidated Statement of Bank Realization Certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin a period of two months thereafter. The entire proceedings shall be completed within a period of three months from the date of receipt of a copy of this order. The respondent is further directed to give the petitioner an opportunity of personal hearing before the orders are being passed. 9. With the above directions, this Writ Petition is allowed. No costs. Consequently, connected miscell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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