2023 (10) TMI 903

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....spondents : Ms. Sonu Bhatanagar, Sr. Standing Counsel with Ms. Monica Benjamin and Ms. Nishta Mittal, Advs. for R-2 and R-3 ORDER 1. In the present Petition, the petitioner questions the validity of the Show Cause Notice ['SCN'] dated 03 February 2022 which has come to be issued under Section 124 and Section 75(1) of the Customs Act, 1962 ['Act'] read with Rule 16A of Customs, Central Excise....

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....n, redemption fine on AVOVE Shipping Bills should not be imposed. II. FOB value declared for the four Shipping Bills as mentioned in Table 4 should not be rejected and redetermined to Rs. 86,98,607/-. Hence drawback claimed for the impugned Shipping Bills should not be reduced to Rs. 2,66,171/-. III. The drawback claim amounting to Rs. 1,86,47,322/- (Rs. One Crore Eighty Six Lakh....

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....y) should not be recovered from the exporter M/s. Gunjan Exports (IEC No. 0593002253),Exports under Section 75(2) of the Customs Act, 1962. VI. Penalty should not be imposed under Section 114 A of the Customs Act, 1962 on M/s. Gunjan Exports (IEC No. 0593002253) for wilful Mis-Declaration of the subject goods covered under 04 Shipping Bills No. 4038207 dated 09.11.2015, 3747879 dated 26.1....