2016 (7) TMI 884

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....etitioner : Mr.K.Jayachandran For the Respondents  : Mr.A.P.Srinivas, Standing Counsel ORDER Heard Mr.K.Jayachandran, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Standing counsel appearing for the respondents and with their consent, the Writ Petition itself is taken up for final disposal. 2. The petitioner has filed this writ petition praying for issuance of a ....

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....mport Policy 2004-2009 and section 75 of the Customs Act, 1962 evidencing the realisation of sale proceeds in respect of the shipping bills under which the goods were exported. In the order dated 25.02.2013, it has been stated that a show cause notice was issued to the petitioner dated 08.01.2007 calling upon the petitioner to show cause as to why the drawback amount paid to them should not be rec....

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.... reply dated 17.03.2014, from which it is seen that the Department did not have any records to show the manner in which the show cause notice was dispatched. That apart, there is no record available in the office of the 3rd respondent with regard to the service of intimation regarding personal hearing. If that be the case, then it goes to the root of the matter as decision has been taken against t....

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....s the petitioner has been penalised without opportunity. 4. The learned counsel for the petitioner referring to the decision of the revisional authority, in the case of In re Modern Process Printers, reported in 2006 [204] ELT 632 [G.O.I], wherein the revisional authority has considered as to how the incentive oriented beneficial schemes should be implemented and while sanctioning rebate as to ....