2025 (8) TMI 22

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.... on account of the petitioner not having complied with the provisions of Rule 16A of the Customs, Central Excise & Service Tax Drawback Rules, 1995 r/w. proviso to Section 75(1) of the Customs Act, 1962 and Foreign Exchange Management Act (FEMA), 1999. 2. The petitioner has challenged the impugned order on the ground of violation of principles of natural Justice. According to the petitioner, they were not afforded three personal hearings as per the respondent's own Circular. According to the petitioner, the respondent ought to have provided three personal hearings to the petitioner, which is mandatory. According to the petitioner, only one personal hearing was afforded. The learned counsel for the petitioner would also submit that th....

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....tion 128 of the Customs Act. They would also submit that only by following the due procedure established under law and by adhering to the principles of natural Justice, the impugned order in original came to be passed against the petitioner. They also referred to the relevant paragraphs in the counter affidavit filed by the respondent before this Court. 5. The impugned order in original has been passed only on the ground that the petitioner did not produce the Bank Realization Certificates for the subject exports for the periods 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14. The petitioner has filed documents viz., the Bank Realization Certificates for the subject period viz., from 2009- 10 to 2013-14 before this Court. The petitioner a....

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.... The learned counsel for the petitioner also relied upon the Division Bench judgment of this Court dated 28.09.2021 passed in W.A.No.2465 of 2021 in the case of M/s.Kiruba Export Vs. The Commissioner of Customs and another and in the said decision also involving a duty drawback claim, in paragraph No.5, it has been made clear by the Division Bench by following the Circular issued by the Customs Department that the adjudicating Authority has to proceed to fix the date and time for personal hearing and atleast three opportunities should be given with sufficient interval of time, so that the noticee may avail an opportunity of being heard and separate communication should be made to the noticee for each opportunity of personal hearing. 8. I....