2019 (9) TMI 478

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....ng of Order-in-Appeal No.744 to 746 dated 7.8.2015 (Annexure P-13) whereby the Commissioner (Appeals)-First Appellate Authority has dismissed the appeal of the petitioners filed against the Order-in- Original dated 09.1.2014 (P-7) passed by the Additional Commissioner of Customs, New Delhi. 2. Petitioner nos.1 & 2 are two sister concerns situated at Ludhiana, engaged in the manufacture and export of Textile Garments, namely, Knitted Gents Shirts and Knitted Track Suits. Both the petitioners in April 2012 brought their consignments for export at Inland Container Depot (ICD) Tuglaqabad, New Delhi and filed different shipping bills claiming the benefit of Duty Drawback. The Directorate of Revenue Intelligence, Ludhiana (DRI) doubting the....

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....ging the order in original, but were relegated to avail their remedy of appeal before the First Appellate Authority. However, vide subsequent orders dated 6.1.2015 and 12.03.2015 the Hon'ble High Court left the issue of examination of Market Inquiry Report by the CFSL and the Hand Writing Export to determine the alleged forgery open to be decided by the Appellate Authority. 5. The Appellate Authority vide impugned order dated 7.8.2015 (P13) has dismissed the appeals without going into the question of the alleged forgery. Hence the present writ petition seeking the quashing of Order-in-Appeal (P-13). 6. Mr. Jagmohan Bansal, Advocate for the Petitioners has contended that in view of the admissions made by the shopkeepers in their cr....