2001 (5) TMI 665

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....lant. Shri P.K. Jain, SDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - The issues raised in these appeals are identical. They relate to drawback claimed by the exporter on export of Rotomac Ball Pens to Russia. Price of each pen was stated to be Rs. 8.12. On that basis, drawback was claimed. The export price having been found to be too excessive, exporters were a....

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....tment were not supplied in spite of specific requests made for that purpose. It is also contended by the appellant that the officer who heard the exporters on 10-11-98 did not pass the impugned orders before relinquishing charge of that office. On coming to know of relinquishment of charge of that officer, exporters asked for fresh hearing by the new incumbent to the office by letter dated 28-8-20....

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....se the Department entertained doubt regarding actual value of the pens exported. Thereafter, Department conducted enquiries regarding actual value of the pen. On coming to know that the value is far below the amount mentioned in the export documents, show cause notice dated 9-7-98 was issued. The said show cause notice (in Frost International case) was silent about the value of the pen because tho....

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....or was the result communicated to the appellant before us. In these circumstances, we are clear in our mind that the impugned orders were passed without affording the exporters a reasonable opportunity to defend them in the proceedings. Therefore, we are not pursuing the issue as to whether the impugned orders were passed by the officer who heard the exporters or not. 5. In view of what ha....