DURGA APPARELS PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Issue notice. Shri Akash Vajpai and Shri Harpreet Singh, Advocates, accept notice on behalf of respondent Nos. 1 and 2 respectively.

(2.) Though several grounds were urged in support of the petition which challenges an Order-in-Original (hereafter referred to as "the order") of the Joint Commissioner of Customs pursuant to a Show Cause Notice dated 14-8-2013 alleging wrongful availment of duty drawback, learned counsel confined the claim to the question of appropriateness of the demands made twice over in the order and submitted that both as to the quantum as well as the principal underlying them, there would be grave difficulties in availing of appellate remedies before the Commissioner of Customs (Appeals).

(3.) We have considered the submissions of the parties. The Revenue highlights that the liability fixed upon the individuals is both joint and several with respect to the principal amount due as well as penalties imposed along with each of the concerns and that additional specific sums have been indicated with respect to individual Directors/Proprietors of five concerns/entities involved.