Appeal upheld, respondent to cooperate, finalize promptly, pass orders, consider submissions, notice for clarification, personal hearing, conclude in 3 weeks

The writ appeal challenging the dismissal of a petition to quash a Show Cause Notice was disposed of, confirming the lower court's decision. The court directed the respondent to finalize proceedings promptly, cooperate with the appellant, pass orders on merits, and consider the appellant's submissions. The respondent was instructed to issue a notice for clarification if necessary, provide a personal hearing, and conclude proceedings within three weeks, emphasizing cooperation. No costs were awarded in this matter.

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Issues:
Challenge to order in W.P.No.557 of 2021 for a Writ of Certiorari to quash Show Cause Notice dated 10.08.2010.

Analysis:
The writ appeal was filed to challenge an order dismissing a writ petition seeking to quash a Show Cause Notice dated 10.08.2010. The respondent had issued the notice under Rule 16A of the Customs Excise Duties and Service Tax Drawback Rules, 1995, regarding non-realization of sale proceeds for exported goods within the time limit under FEMA 1999. The appellant was directed to show cause within 30 days as to why the amount should not be recovered. The appellant responded with evidence of export realization, but the case was set ex-parte due to lack of further action. The writ court found no cause of action for the writ petition, as the appellant had submitted to the respondent's jurisdiction and fulfilled the requirements of the show cause notice.

Another notice was issued by the Assistant Commissioner of Customs, Tuticorin, which was challenged in a separate writ petition. Subsequently, the Assistant Commissioner held that the appellant had fulfilled post-export liabilities, dropped all adjudication proceedings, and did not impose penalties. The appellant argued that this case was similar, citing bank certificates and export realization. The court refrained from making observations on compliance, leaving it to the respondent to proceed in accordance with the law.

The court directed the respondent to finalize proceedings within two weeks and cooperate with the appellant. The writ appeal was disposed of, confirming the single bench's finding, with a direction for the respondent to pass orders on merits and in accordance with the law, considering the appellant's reply dated 23.08.2010. The respondent was instructed to issue a notice for further clarification if needed, provide a personal hearing to the appellant's representative, and conclude the proceedings within three weeks, emphasizing the appellant's cooperation. No costs were awarded in this matter.

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