TaxTMI 
TaxTMI 
2017 (6) TMI 1414
X X X X Extracts X X X X
X X X X Extracts X X X X
....behalf of respondent no.1. By consent, rule is fixed forthwith. 2. Being aggrieved by the deficiency memo issued by the respondent no.2, the petitioner has approached this Court by way of this petition under Article 226 of the Constitution of India with following prayers. (A) The Hon'ble Court be pleased to issue a writ of certiorari or writ in the nature of Certiorari or any other appropriate writ, order or direction, quashing and setting aside the impugned deficiency memo dated 30.12.2015 at Annexure-A to the petition and be pleased to quash and set aside the proceedings initiated consequential to the deficiency memo issued by the respondent No.2 at Annexure-A to the petition. (B) The Hon'ble Court be pleased ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty if any assessed thereon as per Section 51. 4. That Government to promote export has declared different incentive schemes like Advance Licence Scheme, Export Promotion Capital Goods Scheme, Duty Entitlement Pass Book scheme, Duty Drawback Scheme. The Ministry of Finance under Section 75 and 76 of the Customs Act has declared duty drawback scheme. The petitioner in ordinary course of its business, has exported various containers by way of different invoices and different shipping bills from September, 2014 till December, 2014 and details of the said transactions are stated in the statement. The said goods have been cleared and the export transaction has been completed i.e. goods have also been received by the importer without any object....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ms for drawback are to be made on electronically and as per circular issued by the Union of India more particularly circular No.25/2000 dated 30.03.2000, it is provided that the time limit for processing drawback claims under the EDI system is 3 days, whereas in manual cases, it would be 5 days. Thereafter, as requires under Section-74A of the Act, the drawback claims has to be processed and payment has to be made within a period of one month, failing which, interest shall have to be paid to the exporter. Therefore, there is a legislative mandate that drawback claims has to be cleared and payment has to be made within a period of one month from the date of making such claim. The petitioner made various requests to the higher authorities and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e same would amount to review in the assessment or cancelling the assessment already done under Section017, which is not permissible under law. 8. The petitioner replied to the said letter dated 30.12.2015 vide letter dated 12.01.2016 by stating that the goods are properly classified and therefore, the deficiency memo may be dropped. In spite of the above, no reply is received by the petitioner and on the other hand, the drawback claims were not cleared or processed and the drawback claim is not cleared. The petitioner has requested the authorities on several occasions for release of drawback, however, the authorities have not cleared the drawback claim of the petitioner. Lastly, the petitioner vide representation dated 21.07.2016 reques....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ached this Court challenging the deficiency memo by way of preferring petition and this Court vide order dated 10.02.2016 issued notice and by way of interim relief stayed further proceedings pursuant to the deficiency memo. 10. Therefore, the petitioner has approached this Court by way of present petition under Article 226 of the Constitution of India for quashment of deficiency memo and the proceeding initiated by thereunder and for releasing of the drawback amount of Rs.42,44,130/- outstanding of the petitioner with interest. 11. Mr. Dipen Desai, learned advocate for the petitioner has produced on record judgment of co -ordinate bench of this Court passed in Special Civil Application No.1836 of 2016 on 10.02.2017 and submitted that....