ROLEX RINGS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, petitioner has prayed for the following reliefs :

(2.) IT is the case on behalf of the petitioners that they were entitled to get drawback with respect to the goods classifiable under Tariff No.732616 i.e. at the rate of 4% and in fact they were being paid 5% under the DEPB Scheme which was in existence at the relevant time. It is submitted that thereafter the respondents have tried to recover drawback paid at the rate of 4% on the ground that the petitioner has misclassified the goods and such such, the goods in question will be classifiable under Tariff Item No.848221 and therefore, entitled to drawback at 2% and therefore, recovery was sought for the excess drawback (in excess of 2%). It is submitted that as such the concerned authority even recovered Rs.40 Lacs from the petitioner without any further adjudication and finally deciding whether the goods in question would be classifiable under Tariff Item No.848221 or under Tariff Item No.732616.

(3.) MR .Y.N. Ravani, learned counsel appearing on behalf of the respondent No.2 has stated that as such he has no other instructions from the respondent No.2 as to whether earlier order passed by this Court dtd. 8/5/2013 has been complied with or not. He has stated that if for any reason the earlier order dtd. 8/5/2013 is not complied with, meaning thereby drawback at the rate of 2% is not paid to the petitioner, the same shall be complied with and drawback at the rate of 2% shall be paid to the petitioner subject to fulfilling the requirements under the rules and regulations within a period of one week from today.