SCHWING STETTER (INDIA) PVT LTD Vs. COMMISSIONER OF CUSTOMS (EXPORTS); ADDITIONAL/JOINT COMMISSIONER OF CUSTOMS AND ORS

JUDGEMENT

(1.) This Writ Petition is filed praying to issue a Writ of Mandamus, directing the respondents to issue a speaking order on the petitioner company's claim for duty drawback vide Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules 1995 dated 29.8.2005.

(2.) Petitioner company engages in the manufacture of concrete mixers, concrete pumping pumps and concrete mixing batching plants falling under Tariff Item 84743110 and 84138190. Petitioner company also imports various components for manufacture of the goods which includes concrete pumps of various types. One such set of imported goods got re-exported for want of use and demand. The re-export of imported goods was made under Re-export of Imported Goods (Drawback of Customs Duties) Rules 1995. Petitioner company filed a Drawback claim with the third respondent under Section 74 of the Customs Act 1962 enclosing certain documents. According to the petitioner, the same was acknowledged by the third respondent on 29.8.2005. Petitioner fairly states that the authority replied on 4.10.2005 pointing out certain discrepancies. Para 9 of the affidavit appears to be the grievance of the petitioner and it reads as follows:-

(3.) The above letter was challenged by way of certiorarified mandamus and thereafter the writ petition was amended for the relief of mandamus to direct the respondents to pass a speaking order. That relief also cannot be granted unless and until the petitioner complies with the direction issued in the letter dated 4.10.2005 as the respondents cannot pass a speaking order without relevant records that have to be produced by the petitioner.