2019 (2) TMI 974

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rticles 226 and 227 of the Constitution of India with the following prayers: "(a) This Hon'ble Court be pleased to issue a Writ of Mandamus or writ in the nature of Mandamus or any other appropriate Writ, order or direction under Article 226 of the Constitution of India directing Respondents to implement the Commissioner (Appeals) dated 27.07.2010 and 23.01.2012, and fix the brand rate of drawback by factoring in NCCD as duties of customs; (b) This Hon'ble Court be pleased to issue a Writ of Mandamus or writ in the nature of Mandamus or any other appropraite Writ, order or dirction under Article 266 of the Constitution of India, directing Respondent No.4 to decide the Petitioner's appeals which are pending with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for drawback have been kept pending on account of Tax Appeal No.123 of 2012 pending before this Court, in which preciously the following questions of law are formulated: "(i) Whether National Calamity Contingent Duty (NCCD), levied under Section 134 of the Finance Act, 2003, is a duty of Customs ? (ii) Whether in the facts and circumstances of the case, was the tribunal's right in law, in holding that any appeal on the issue of inclusion of NCCD for computation of Brand rate of drawback is not maintainable in terms of first proviso to section 129A(1)(b) of the Customs Act, 1962 ? (iii) Whether inclusion of NCCD for computation of Brand rate of Drawback has any thing to do with "payment of drawback" appearing ....