2015 (1) TMI 629

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....he Court : Mainly two points are raised by 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 et....

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....in exports, duty free entitlement would be 10% 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....