1994 (10) TMI 76

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.... exercise of powers conferred by Section 75 of the Customs Act, 1962 and Section 37 of the Central Excises & Salt Act, 1944 published the Customs and Central Excise Duties Drawback Rules, 1971. On October 15, 1971 a public notice under Rule 3(1) was published by the Government of India setting out the rates at which drawback would be allowed on the export of the goods specified in the notice. In r....

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....e notices were served on the Petitioners to explain why the drawback amount paid in pursuance of public notice dated October 15, 1971 should not be withdrawn. The validity of the show cause notices is under challenge in this Petition filed under Article 226 of the Constitution. 3. Mr. Patel, learned Counsel appearing on behalf of the Petitioners, submitted that it is not open for the Central Go....