KARLE INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) Writ petitioners are two in number. The first petitioner claims to be a 100 per cent Export Oriented Unit and the 2nd petitioner a Domestic Tariff Area Unit and aggrieved by the withdrawal of Duty Drawback from the 2nd petitioner and levy of penalty on both of them as per the adjudication order passed on 30-6-2000 and issued on 6-7-2000 by the Additional Commissioner of Customs, Bangalore Commissionerate, Bangalore a copy of which has been produced as Annexure-A to the writ petition, which though had been set aside by the Commissioner of Customs (Appeals) as per order dated 28-1-2004 in Appeal No. 19/2004 (copy produced as Annexure-B to the petition), having been restored by the Central Government in a revision petition filed by the Commissioner of Customs, Bangalore as per order dated 5-12-2008 passed in order No. 482 of 2008 exercising jurisdiction under Section 129DD of the Customs Act (copy produced as Annexure-E to this petition), the present writ petition to get over the adverse order.

(2.) This order had been preceded by a show cause notice and the show cause notice had come to be affirmed as under by the adjudicating authority :

(3.) The writ petitioners had carried the matter in appeal to the Appellate Commissioner. The Appellate Commissioner in terms of the order dated 28-1-2004 allowed the appeal and set aside the order-in-original purporting to follow the decision of CESTAT, Bangalore Bench as per the decision of the Tribunal rendered in the case of Leela Scottish Lace Ltd. in Appeal No. C.St/106/02 in C/161/02 and C/St/107/02 etc.