Duty drawback recovery notice on exported mobile phones allowed to proceed, subject to independent consideration without the impugned clarification.

A writ petition challenged a show cause notice proposing recovery of duty drawback on exported mobile phones and sought interim protection against the proposed adjudication. Notice was issued in the writ proceedings, and the adjudication of the show cause notice was allowed to continue. The court directed that the adjudication be undertaken uninfluenced by the impugned clarification, preserving the matter for independent consideration on the notice itself.

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Issues: Whether the writ petition challenging the show cause notice concerning proposed recovery of duty drawback on exported mobile phones called for notice and any interim protection, and whether the proposed adjudication should proceed uninfluenced by the cited clarification.

Outcome: Notice was issued. The adjudication of the show cause notice was permitted to proceed, but it was directed to be considered uninfluenced by the impugned clarification.

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