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TMI Blog2023 (10) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Standing Counsel with Ms. Monica Benjamin and Ms. Nishta Mittal, Advs. for R-2 and R-3 ORDER 1. In the present Petition, the petitioner questions the validity of the Show Cause Notice ['SCN'] dated 03 February 2022 which has come to be issued under Section 124 and Section 75(1) of the Customs Act, 1962 ['Act'] read with Rule 16A of Customs, Central Excise & Service Tax Drawback Rules, 1995 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be imposed. II. FOB value declared for the four Shipping Bills as mentioned in Table 4 should not be rejected and redetermined to Rs. 86,98,607/-. Hence drawback claimed for the impugned Shipping Bills should not be reduced to Rs. 2,66,171/-. III. The drawback claim amounting to Rs. 1,86,47,322/- (Rs. One Crore Eighty Six Lakh Forty Seven Thousand Three Hundred and Twenty Two Only) again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0593002253),Exports under Section 75(2) of the Customs Act, 1962. VI. Penalty should not be imposed under Section 114 A of the Customs Act, 1962 on M/s. Gunjan Exports (IEC No. 0593002253) for wilful Mis-Declaration of the subject goods covered under 04 Shipping Bills No. 4038207 dated 09.11.2015, 3747879 dated 26.10.15, 3747469 dated 26.10.2015 and 9397228 dated 05.05.2015. VII. Penalty sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice consultation is a mandatory pre-requisite. 3. We, however, find that the concept of pre-notice consultation stands incorporated only in Section 28 of the Act and more particularly in terms of the First Proviso appended to sub-section (1) of that provision. The action which is proposed to be taken in terms of the SCN, however, rests on the provisions of Section 124 and the 1995 Rules. Those p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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