2019 (10) TMI 803

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....of. The Petitioners through instant petitions under Article 226 of the Constitution of India are seeking quashing of order-in-original whereby declared Free on Board (for short 'FOB') value of the goods already exported has been rejected and drawback disbursed post export of goods has been demanded and ordered to be recovered under Rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (for short 'Drawback Rules, 1995'). Facts: 2. The few facts emanating from record are that in two of writ petitions bearing No. 14846 & 14867 of 2019, the Petitioners/Manufacturer Exporters during the period 2010-2011 to 27.12.2012 exported textile goods claiming benefit of duty drawback as permissible under Duty Drawba....

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....ue of goods which were exported upto 27.12.2012. On the basis of investigation conducted by DRI, Additional Commissioner of Customs (Export)-Respondent No. 3 issued a Show Cause Notice dated 17.4.2017 calling upon the Petitioners to show cause as to why declared FOB value of exported goods should not be rejected in terms of Rule 8 of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007 (for short 'Valuation Rules, 2007') read with Section 14 of the 1962 Act and re-determined in terms of Rules 6 & 8 of the Valuation Rules, 2007. The Petitioners were further called upon to show cause as to why duty drawback should not be disallowed and recovered from them under Rule 16 of Drawback Rules, 1995. The Respondent No. 3 vide....

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.... In both judgments, we have held that inspite of availability of alternative remedy available under 1962 Act, writ petition is maintainable in view of involvement of pure questions of law as well jurisdiction and law enunciated by Hon'ble Supreme Court and followed by this court time and again. On the question of reasonable period of limitation to issue show cause notice raising demand of duty drawback, relying upon judgment of Hon'ble Supreme Court in State of Punjab versus Bhatinda District Co-Op. Milk P. Union Ltd.2007 (217) ELT 325 and this court in Gupta Smelters Pvt. Ltd. versus Union of India 2019 (365) ELT 77 (P&H), GPI Textiles Limited versus Union of India 2018 (362) ELT 388 (P&H), CCE Vs Hari Concast (P) Ltd. 2009 (242) E.L.T. ....