TMI Blog2023 (10) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provisions neither mirror nor adopt the principles of pre-notice consultation. There are no merit in the challenge raised to the impugned SCN - pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93002253) are hereby called upon and to show cause to the Jt/. Addl. Commissioner of Customs, Centralised Export Assessment Cell, Office of the Commissioner of Custom, NS-II, Jawaharlal Nehru Custom House, NHAVA SHEVA, TAL- Uran, Dist- Raigad- 400707, Maharastra as to why:- I. The goods covered under 04 Shipping Bills No. 4038207 dated 09.11.2015, 3747879 dated 26.10.15, 3747469 dated 26.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inadmissible drawback amounting to Rs. 1,45,56,549/- (One Crore Forty Five Lakh Fifty Six Thousand Five Hundred And Forty Nine Only) against the FOB amount Rs. 31,94,56,897.4/- between the year 2006 to 2017 should not be recovered from the exporter M/s. Gunjan Exports (IEC No. 0593002253) under Rules 16 16A of the Customs, Central Excise Duties and Service Tax Drawback Rule, 1995 read with Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jan Exports (IEC No. 0593002253) for his submission and signing of false or incorrect declaration in the transactions under the Customs Act, 1962. 2. The SCN is challenged principally on a perceived statutory requirement of pre-notice consultation being undertaken before the issuance of a SCN. It is in this backdrop that learned senior counsel had placed reliance on the judgment rendered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
