VEER IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard learned advocate Mr. Dipen Desai for the petitioner and learned advocate Mr. Y.N. Ravani for the respondents.

(2.) Since the facts are not disputed, we propose to dispose of the petition without calling for any counter affidavit, at the admission stage itself.

(3.) Learned advocate for the petitioner has urged that he is claiming duty drawback under Sections 74 and 75 of the Customs Act under Chapter Heading 7318 whereas the respondents are claiming duty drawback under Chapter Heading 7308 which is 1.9%. Apart from it, according to the respondents, the weight of the material which is to be exported is less whereas the petitioner has shown more weight. The petitioner has made a clear statement before us that it will not be claiming duty drawback either of the heads till the matter is finally decided by the authority.