2019 (10) TMI 804

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....nd drawback disbursed post export of goods has been demanded 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 Rajesh Dhanda-Petitioner No. 5 is Managing Director of Petitioner No. 1 & 2 and proprietor of Petitioner No. 3 & 4. The Petitioners/Manufacturer Exporters during the period 2007-2012 exported textile garments claiming benefit of duty drawback as permissible under Duty Drawback Rules, 1995, which were framed vide Notification No. 37/95-CUS (NT) dated 26.05.1995, in exercise of power conferred by Section 75 of Customs Act, 1962 (for short '1962 Act'), Section 37 of the Central Excise Act, 1944 and Sec....

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....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. 4. Counsel for the Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to raise demand of duty drawback and (iii) Power of Respondent to reassess value of goods already exported. 5. After having scrutinized record of the case and heard argum....