2025 (12) TMI 1411

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....6/2025 3. This is an application seeking permission to file lengthy synopsis and list of dates. For the reasons stated therein, permission is granted. Application is disposed of. W.P.(C) 17723/2025, CM APPL. 73164/2025 4. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order-in-Original dated 25th June, 2025 (hereinafter, 'impugned order') passed by the Office of the Commissioner of Customs (Export). Vide the impugned order, certain demands are sought to be raised and recoveries have been directed against the Petitioner. 5. The Petitioner is in the business of export of sealing material such as rubberised cork gaskets, rubber gaskets and also compo....

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.... that the claims for 1GST amount of Rs 5,12,006.55/-, Drawback amount of Rs 20,206/- and RoDTEP amount of Rs 28,443 in respect of impugned Shipping Bill No. 1120004 dated 18.05.2023 be rejected and the same be recovered from the exporter (if already disbursed) along with the applicable interest by the concerned jurisdictional authorities; iv) I order that the claims for IGST amount of Rs 61,642.94/-, Drawback amount of Rs 4,452/- and RoDTEP amount of Rs 3.424 in respect of impugned Shipping Bill No. 1457601 dated 01.06.2023 be rejected and the same be recovered from the exporter (if already disbursed) along with the applicable interest by the concerned jurisdictional authorities; v) I impose a penalty of Rs. 3,00,000/- on ....

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....er notified under Section 73 of the CGST Act can raise any demand or seek to recover. 11. On the other hand, Ms. Anushree Narain, ld. SSC for the Respondent submits that in terms of Section 2(2) of the Customs Act, 1962, the Customs Officers would also be 'proper officers' in order to raise demands of any tax in respect of exports. 12. Ms. Narain, ld. SSC also submits that the impugned order is an appealable order. 13. Heard. Two issues that are raised in the present case are relating to classification and the power of the Commissioner of Customs to issue the SCN. Insofar as classification is concerned, the Petitioner may avail of his appellate remedies. However, insofar as the question as the inter-play between the provisions of t....