2018 (2) TMI 1079

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....ted:- 6-2-2018<br>Writ Petition Nos.2570 to 2575 of 2018 & WMP.Nos.3166 to 3173 of 2018 - -<br>Customs<br>T. S. Sivagnanam, J. For Petitioners : Mr. B. Satish Sundar For Respondents : Mr. K. Ravi, SPC ORDER Mr.K.Ravi, learned Senior Panel Counsel accepts notice for the respondents. Heard both. 2. The petitioners, who are exporters of leather garments and textile products, have come ....

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....is barred by time and cannot be proceeded with, since the said show cause notice proposes to recover the drawback said to have been illegally availed nearly six years after the exports were done. 4. The second contention is that the said show cause notice has been issued by the authority, who is not competent to do so. What is mandated is an opportunity of personal hearing and the Authority con....

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....d with the factual issues. Such an exercise is not mandated by the Statute especially while exercising quasi judicial power by the respondent. 6. Even in the decision relied upon by the petitioners in the case of Vodafone International Holdings BV Vs. Union of India [reported in (2012) 6 SCC 757], the Hon&#39;ble Supreme Court, while referring to the decision in the case of Express Newspapers (....

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....nary issues as first among other issues that the petitioner may raise. For this purpose, the petitioner has to necessarily submit their additional reply on the factual issues to enable the Authority to adjudicate the said show cause notices as a whole. 8. For the above reasons, this Court is of the view that the prayer sought for by the petitioners cannot be granted and that the petitioners sho....