SABARI FASHIONS REPRESENTED BY ITS PARTNER P MURUGESAN Vs. ASSISTANT COMMISSIONER OF CUSTOMS, TUTICORIN

JUDGEMENT

(1.) The petitioner is the manufacturer and exporter of knitting garments. During the month of December, 2010, the petitioner exported goods for an amount of Rs.19,53,468/- under 4 shipping bills, viz., (1) Shipping Bill No.1919590 dated 04.12.2010 (2) Shipping Bill No.1975938 dated 13.12.2010 (3) Shipping Bill No.202092 dated 18.12.2010 (4) Shipping Bill No.2127687 dated 31.12.2010.

(2.) It is stated by the petitioner that for the export made through the aforementioned shipping bills, they received the foreign exchange within the stipulated time under the Foreign Exchange Management (Export of Goods & Services) Regulations, 2000 and the petitioner Banker, namely, Vijaya Bank has also issued certificate of Export Realisation for all the four shipping bills. Towards the said export made by the petitioner, they were sanctioned and paid duty drawback amounting to Rs.1,46,510/-. However, it is stated that by inadvertence, the petitioner did not file the certificate of Export Realisation issued by the Bank in the office of the respondent. A show cause notice was issued on 13.08.2012 and however, the petitioner was not able to attend the personal hearing as the said notice received by the petitioner's staff, was not brought to the knowledge of the petitioner. Consequently, the respondent passed an order in Original No.995/2012 dated 12.12.2012 by directing the petitioner to pay a sum of Rs.1,46,510/- received as drawback together with interest and also by imposing penalty of Rs.10,000/-. The said order is challenged in this writ petition.

(3.) Before filing the writ petition, the petitioner, without prejudice to their rights to challenge the order in original, has paid a sum of Rs.2,46,250/- by way of demand draft dated 25.10.2014 and further a sum of Rs.13,363/- towards penalty by way of demand draft dated 25.10.2014 with a representation dated 17.11.2014 requesting the respondent to set right the issue and arrange to revoke the suspended shipping bills for duty drawback.