2023 (2) TMI 383

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....Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Gaur, Advs. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under:- "a) Issue Writ of Mandamus directing the Respondent no. 1 to adjust pending drawback claims amounting to Rs. 26,65,334/- towards the demand confirmed vide Order-in-Original dated 15.09.2021; b) Issue writ of mandamus....

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....has not been disbursed. 3. It is stated that the officials of respondent no. 1 conducted search operations on the premises of the petitioner on the allegation that the petitioner had wrongfully claimed benefit of 'Focus Market Scheme.' After the investigations were conducted, respondent no.1 issued a show cause noticed dated 27.09.2017 seeking the petitioner's response in respect of the allegatio....

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....ipping Bills had been dropped in terms of the aforementioned order dated 15.09.2021. 6. The petitioner states that on 09.11.2021, it filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against the order dated 15.09.2021. However, the said appeal has not been entertained as yet for want of pre-deposit of the requisite amount. The petitioner requested that the amo....

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....eased at this stage. He also submits, that there is no provision under the Customs Act for adjustment of any amount due to an exporter against the obligation to make a pre-deposit for the purpose of pursuing an appeal under Section 129E of the Customs Act. 9. We find merit in Mr. Singh's contentions that the relief directing adjustment of duty drawback against the petitioner's obligation to make ....