RAAGAM EXPORTS Vs. ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr. R. Anish Kumar, learned counsel appearing for the petitioner and Mr. Raj Kumar Jhabakh, learned Junior Panel Counsel appearing for the respondent. By consent, the writ petition is taken up for final disposal.

(2.) The petitioner in this writ petition seeks for an issuance of a writ of mandamus to forbear the respondent from recovering a sum of Rs. 20,69,545/- from the petitioner and to accept the Bank Realization Certificate (BRC) submitted by the petitioner vide letter dated 23-11-2006 and 27-7-2007 as proof of export and realization of export proceeds of the shipment covered by shipping bills covered vide Order-in-Original No. 77/2008/BRC, dated 15-11-2008.

(3.) The petitioner had availed the benefit of Duty Drawback Scheme for the exports made by them. The show cause notices dated 7-11-2006 and 15-6-2007 were issued calling upon the petitioner to state as to why the amount of Rs. 30,69,545/- received by them as drawback be not recovered as the petitioner failed to produce evidences for having realized the sale proceeds in foreign exchange exports made within the stipulated period of six months in the form of BRC. There was also a proposal for imposition of penalty under Section 117 of the Customs Act, 1962 (hereinafter referred to as "the Act"). It appears that though show cause notices were received, the petitioner did not respond to the show cause notices resulting an order of recovery of drawback in Order-in-Original No. 77/2008/BRC, dated 15-11-2008. Challenging the said order, the petitioner preferred an appeal before the Commissioner (Appeals) and in the memorandum of grounds of appeal, the petitioner specifically contended that they had submitted all the original BRC to the Deputy Comm. (Customs), ICD, Tirupur vide letters dated 23-11-2006 and 27-7-2007 and therefore the entire demand is not sustainable.