2015 (1) TMI 629

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y Mr. Chowdhury, learned Advocate for the petitioner. The first is that the Additional Director General of Revenue Intelligence did not have the power to issue the subject show cause notice. 2. The second point is that in the facts and circumstances, it was not a case where duty had not been levied or had been short levied or erroneously refunded etc. under Section 28 of the Customs Act, 196....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the incremental growth provided the minimum export turnover was Rs. 25 crores'. This entitlement was subject to conditions. According to the Revenue, there was breach of such condition and, hence, the writ petitioner's goods were liable to confiscation. The writ petitioner and its Directors also became liable to pay duty, penalty etc. 5. On the prima facie case before me, I am not minded ....