2022 (1) TMI 775

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....ugned Order-in-Original at Annexure - A dated 22.03.2021 passed by the respondent No.1 and a direction to the respondents to pay duty drawback claim to the petitioner in terms of the Order-in-Appeal No.45/2020 dated 06.03.2020 passed by the Commissioner of Customs (Appeals) along with applicable interest at 30% per annum as provided under the Customs Act and for other reliefs. 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the documents produced by the petitioner, learned Senior Counsel for the petitioner invites my attention to the earlier round of litigation between ....

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....om the fact that the impugned order rejecting the claim of the petitioner is violative and contrary to the principles of resjudicata and public policy in the light of the order of the Appellate Authority dated 06.03.2020 having attained finality and become conclusive and binding upon the respondents, the respondent No.1 was neither entitled nor empowered or authorized to go beyond / behind the said Order dated 06.03.2020 nor re-examine the claim of the petitioner which had been upheld by the Appellate Authority and consequently, the impugned order passed by the respondent No.1 deserves to be quashed and necessary directions are to be issued to the respondents to implement and give effect to the said Order dated 06.03.2020 and disburse the d....

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....he Customs Act. In fact, a perusal of the said Order dated 06.03.2020, which has undisputedly attained finality and become conclusive and binding upon the respondents including respondent No.1 will clearly indicate that the claim of the petitioner for duty drawback together with applicable interest in accordance with the Customs Act has been upheld by the Appellate Authority; in the face of the aforesaid order dated 06.03.2020, which was completely and totally binding upon the respondent No.1, the respondent No.1 did not have any jurisdiction or authority of law to venture beyond / behind the said order dated 06.03.2020 nor attempt to interpret the same in any manner whatsoever for the purpose of rejecting the claim of the petitioner which ....