2017 (3) TMI 1399

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7-2-2017<br>Writ Petition No. 5679 of 2016 - -<br>Customs<br>S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Prakash Shah with Mr. Jas Sanghavi & Mr. Prasad Paranjpe i/by M/s. PDS Legal for the Petitioners Mr. Avinash J. Rana, Senior Counsel with Mr. Deepak Thakkar & Mr. Dushyant Kumar for the Respondents JUDGMENT ( Per Shri S. C. Dharmadhikari, J. ) 1. Rule. The respondents wai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he nature of certiorari or any other appropriate writ, order or direction calling for the papers pertaining to the Petitioners&#39; case and after examining the legality and validity thereof, to quash and set aside the impugned: (i) Show Cause Notices dated 06.06.2012, 09.08.2012, 04.03.2016 and 11.10.2012 (Exhibit F1F5) (ii) Demand Letters dated 26.07.2011, 04.08.2011, 08.08.201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... styled as refund in view of the petitioners&#39; name being included in the "Denied Entity List". Though the petitioners have refunded the drawback amount sought to be recovered under this show cause notice vide their letter dated 12-9-2014, they have clarified that the same is under protest. 5. Thereafter, the petitioners have challenged this action by pointing out that the denial of the deem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a. Thus, both on the point of maintainability as also on merits the stand of the Revenue though negatived by the Division Bench, Mr. Rana stands by the same. 6. After having heard Mr. Shah and Mr. Rana at some length, we are of the opinion that the issue raised in this petition is fully covered by the Division Bench Judgment of this Court in the case of Patel Engineering. Though the Revenue wou....