2023 (8) TMI 365

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....gned Order in Original herein. 2. Pursuant to order of this Court in W.P.No.10660 of 2022, the respondents have furnished a copy of the Order in Original herein on 15.07.2022. Therafter, the petitioner has filed this writ petition and has challenged the Impugned Order in Original No.84139 of 2021 dated 27.04.2021. 3. The learned counsel for the petitioner submits that the Impugned Order is not reasoned and hence, prayed for quashing of the Impugned Order. 4. It is submitted that the petitioner was issued with the Show Cause Notice dated 29.03.2017, to which the petitioner had replied on 06.06.2017. 5. It is submitted that despite the petitioner furnishing original Negative Statement duly certified by their Chartered Accountant, the Impu....

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.....L.15 (Guj.); ii. M/s.M.L.Auto Enterprises vs. The Deputy Commissioner of Customs (UCC), W.P.No.25880 of 2021 dated 20.12.2021. 8. That apart, it is submitted that the petitioner has exported the consignments between 2005 and 2016 and has realized the export proceeds and has also obtained necessary Bank Realization Certificate (BRC)/Foreign Inward Remittance Certificate (FIRC). Hence, legitimate export benefit granted to the petitioner for exporting the goods out of the country for earning previous foreign exchange, the petitioner has been penalized without following the principles of natural justice. Hence, prayed for appropriate order to quash the Impugned Order. 9. Per contra, learned Junior Standing Counsel for the respondents would....

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....reign Inward Remittance Certificate (FIRC) even before this Court. 15. The submissions of the learned counsel for the petitioner as also the learned Junior Standing Counsel for the respondents are equally meritorious. At the same time, the fact remains that the Impugned Order has been passed without considering the response of the petitioner to the Impugned Show Cause Notice dated 29.03.2017, filed on 06.06.2017. 16. The Impugned Order also does not allude to the same. In the Impugned Order there are only three paragraphs, which reads as under: "10. I have carefully gone through the records of this case. 11. The exporter neither replied to the Show Cause Notice nor appeared in person to submit the proof of realization of export procee....