MADINA (UZ) IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) The short question in both these cases is whether the impugned show cause notices (SCNs) issued on 15th December, 2016 and 26th December, 2016 under the Customs Act, 1962 (Act) to the two petitioners ought not to be quashed on the ground of delay?

(2.) Both SCNs referred to inquiries made by the Department with the Banks of the petitioners regarding foreign exchange remittances for exports made - in 2004 under 78 shipping bills in the case of M/s. Madina (UZ) Impex and under 19 shipping bills between April, 2005 to May, 2007 in the case of M/s. Maalvika Impex (India). Both SCNs have been issued demanding the return of the drawback amount availed on the ground that in the previous SCNs these shipping bills were left out.

(3.) As far as W.P.(C) 9173/2017 is concerned, while directing notice to issue in the petition on 17th October, 2017 it was directed that no further proceedings shall take place pursuant to the impugned SCN.