2015 (5) TMI 835

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr Sumit Gaur, Advs. ORDER CM No. 7606/2015 (Exemption) 1. Allowed subject to just exceptions. WP(C) 4202/2015 2. There are two grievances of the petitioner articulated in the present petition. First, that the bank guarantee in the sum of Rs . 1 crore furnished as a condition for provisional release of goods has not been returned, though export proceeds have been received and the duty draw-b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be exported, were examined by the officers of the customs, and thereafter were having been found in order, an export order was issued in its favour by the competent officer. This exercise, according to the petitioner, was carried out between 3.04.2013 and 04.04.2013. 3.2 Apparently, the goods were, once again, examined on 15.04.2013. The petitioner was also directed to produce documents pertainin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ificates dated 30.08.2013 to 01.10.2013 are relied upon for this purpose. 3.5 It appears the petitioner received duty draw-bank, on account of its export, in the sum of Rs . 18,41,469/-. Evidently, since the respondent vide order dated 24.06.2013 required the petitioner to deposit the duty draw-back amount, the said sum, along with interest, was deposited by the petitioner in the designated accou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....014 has been filed by the petitioner. It is in these circumstances, the captioned writ petition has been filed. 5. Having regard to the averments made in the petition, it is clear that the respondent needs to quickly close the proceedings and adjudicate upon the show cause notice dated 05.11.2013. The petitioner's contention that the bank guarantee has served its purpose, has some merit. 6. ....