2026 (1) TMI 488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Customs and Central Excise Duties Drawback Rules, 1995 along with applicable interest under Section 75 A (2) of the Customs Act, 1962. The respondent also imposed penalty of Rs. 1,00,000/- on the petitioner under Section 117 of the Customs Act, 1962. 2. The petitioner has challenged the Order-in-Original on the ground of violation of principles of natural justice, as the impugned order is an ex parte order. 3. The petitioner contends that despite the fact that the petitioner has produced all the Bank Realization Certificates for the subject exports pertaining to 41 shipping bills, the impugned recovery order has been passed demanding recovery of duty drawback amounting to Rs. 22,10,416/-, which, according to the petitioner, is a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d documents were not furnished to the respondents. This Court is not expressing any opinion on the same. Only on the ground that the petitioner did not choose to appear before the respondent on the personal hearing dates afforded to the petitioner through three personal hearing notices issued by the respondent, this Court is not interfering with the impugned order. b) Though the petitioner failed to attend the personal hearing, the petitioner, alteast, ought to have sent a reply to the respondent requesting them for another suitable date for personal appearance. Admittedly, the said exercise was not done by the petitioner, as seen from the documents filed along with this Writ Petition. The said fact is also not disputed by the lear....