Writ petition for removal of 'Risky Exporter' tag denied; relief request rejected; directives issued

The court denied interim relief in a writ petition seeking removal of the "Risky Exporter" tag, duty drawback, and IGST refund. The appellant's request for relief was rejected as granting interim relief was deemed impermissible at the interlocutory stage. The court directed the removal of the "Risky Exporter" tag within three weeks and instructed processing of duty drawback and IGST refund claims within the same timeframe, with notice to the appellant if necessary. No costs were awarded, and the related application was disposed of.

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Issues:
Interim relief denied in a writ petition seeking removal of "Risky Exporter" tag, duty drawback, and IGST refund.

Analysis:
The appellant filed a writ petition seeking various reliefs, including the removal of the "Risky Exporter" tag, duty drawback under the Customs Act, and refund of IGST. The court noted that granting interim relief tantamounts to providing the main relief at an interlocutory stage, which is impermissible. The court, therefore, decided to dispose of the writ petition and the appeal as agreed by both parties.

The appellant was branded a "Risky Exporter" due to suspicions regarding their suppliers. The communication from the 3rd respondent highlighted the issue, stating that the appellant's suppliers were suspected, leading to scrutiny of ITC availment. The appellant complied by reversing the ITC credit and paying the penalty, requesting the removal of the tag. The court acknowledged procedural infirmities raised by the appellant but deemed it unnecessary to delve into the relief entitlement at that stage.

The respondents argued that the appellant's actions implied acceptance of the charges, and it was the 2nd respondent's duty to remove the tag. The court emphasized the need for fresh material to sustain the "Risky Exporter" label and highlighted the lack of notice to the appellant before tagging. It was suggested that any further action should be taken in accordance with the law.

Regarding duty drawback and IGST refund, the court directed the authorities to process the claims within three weeks of the order, providing notice to the appellant if doubts arise about entitlement. The court aimed to balance revenue interests and the appellant's relief, ensuring a fair opportunity for the appellant in case of doubts.

In conclusion, the court directed the removal of the "Risky Exporter" tag within three weeks and instructed processing of duty drawback and IGST refund claims with notice to the appellant if necessary. No costs were awarded, and the related application was also disposed of.

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