OPTIGRAB INTERNATIONAL Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) THIS Writ Appeal arises out of order of the single Judge made in W.P.No.695 of 2009 dated 14.7.2009 confirming the order of Additional Bench of Customs and Central Excise Settlement Commission holding that the Settlement Application filed by the Appellant in respect of three show cause notices is not maintainable under Section 127-B of the Customs Act and that the applications do not satisfy the pre-requisites of Section 127-B.

(2.) THE brief facts are that the Appellant is a manufacturer and exporter of ready made garments. THE entire garments manufactured were exported to Overseas customers viz., M/s. Knock out, M/s. Esprit and M/s.S. Oliver Company. Under Rule 19(2) of Central Excise Rules, the Appellant firm availed certain duty free cotton yarn/fabrics without paying duty for such imports. On gathering intelligence that the Appellant procured duty free cotton yarn/fabrics by availing benefits under Rule 19(2) of Central Excise Rules, 2002 as amended and used the same under the duty draw back scheme. Investigations were conducted by Directorate of Central Excise & Intelligence, Chennai, who issued three show cause notices as under:

(3.) THE contention of the learned counsel for the appellant/petitioner is that the word 'case' under Section 127(A)(b) of the Customs Act 1962, does not relate to a particular territorial jurisdiction but it only speaks of a pecuniary jurisdiction and that 127(A)(b) was not to be strictly construed.