2021 (3) TMI 967

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....f a Writ of Certiorari to quash the Show Cause Notice dated 10.08.2010. 3. The writ petition has been dismissed on the ground that there is absolutely no trigger for the writ petitioner to approach this Court and there is no cause of action for filing the writ petition. 4. We fully agree and endorse the view taken by the learned Writ Court. We know the facts of the case, wherein the respondent issued a show cause notice dated 10.08.2010 under Rule 16A of the Customs Excise Duties and Service Tax Drawback Rules, 1995 ('the Rules' for brevity) pointing out that in terms of the provisions of Section 75(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act') read with Sub-Rule 16A(1) of the said rules, where an ....

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..... 6. The appellant, by reply dated 23.08.2010 while acknowledging the receipt of the notice, submitted that they have exported the goods covered under the said Shipping Bills and have received the sale proceed of the same from the foreign buyers and have also received certificates from the banks certifying realisation of export bills in respect of the said exports and therefore, have complied with the provisions of Section 75 of the Act read with Rule 16A of the Rules and the provisions of FEMA, 1999. The appellant submitted Bank Certificates of Export Realisation in respect of the said Shipping Bills for perusal of the respondent and requested him to take the same on record. 7. We find that the reply along with enclosures said to hav....

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....ordingly dropped all the adjudication proceedings relating to the show cause notice No.839/10 dated 26.05.2010. The said Order-in-Original was pressed into service by the learned counsel for the appellant stating that the case on hand is also identical, wherein the appellant has produced Bank Certificates and export realization. 9. Further, since the matter is now pending before the respondent, we do not propose to make any observation or render any finding with regard to the compliance said to have been done by the appellant as it is for the respondent to proceed in accordance with law. 10. At this juncture, the learned Senior Standing Counsel appearing for the respondent submitted that the proceedings would be finalized by the respo....