2019 (6) TMI 580

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.....: 1. This petition under Article 226 of Constitution of India, challenges the following: (a) The Recovery Notice dated 18.03.2019 issued by the Joint Commissioner of Customs under the Customs Act 1962 (the Act). The impugned notice seeks to recover the sum of Rs. 24,14,747/in terms of the Order-in-Original No.392/201617 dated 28.10.2016 passed by the Additional Commissioner of the Customs; and....

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....d no opportunity to present its case before the authorities or even challenge the same before the Appellate Authorities. It is the further case of the petitioner that, on merits they had been granted eight EPCG licenses in the year 2006-2007 and the petitioners have fulfilled the export obligations in terms of the licenses granted to them and also in possession of the redemption letter issued by t....

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....ms. 5. In the above view, we set aside the recovery notice dated 18.03.2019 as well as Order-in-Original dated 28.10.2016 passed by the Additional Commissioner of Customs, we direct the respondents in terms of the statement made by the Counsel on instructions to issue a copy of the Show Cause Notice leading to the order dated 28.10.2016 to the petitioner and pass the order thereon after hearing ....