2020 (8) TMI 555

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.... MR KSHITIJ M AMIN(7572) for the Respondent(s) No. 1 MR VIRAL K SHAH(5210) for the Respondent(s) No. 2   ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 1 Heard Shri Harshadray Dave, learned counsel for the petitioner, Shri Viral Shah, learned counsel appearing for respondent No.2 and Shri Kshitij Amin, learned counsel representing respondent No.1. 2. By means of this pet....

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...."5. Further, it has been decided that the proper officer for the issuance of Show Cause notice and adjudication of cases under the provisions of Rule 16 of the Customs, Central excise and Service tax drawback rules, 1995 shall, henceforth, be as under: [i] In case of simple demand of erroneous paid drawback, the present practice of issuing Show cause Notice and adjudication of case without any l....

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....k of adjudicating officer would not be competent to initiate the proceedings. 5. Shri Viral Shah, learned counsel for the respondent No.2 has sought to argue that it would be a case falling under clause (i) of para-5 of the Circular, and therefore, the Assistant / Deputy Commissioner of Customs would be the adjudicating officer and as such the notice is valid and the argument advanced by the coun....