SKYLINE EXPORTS Vs. DEPUTY COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr.Hari Radhakrishnan, learned counsel for the petitioner and Mr.A.P.Srinivas, learned standing counsel for the respondents.

(2.) The petitioner manufactures and exports cotton made-ups. During the period 1999-2001, 35 consignments of cotton made-ups were exported to various countries. Drawback of central excise duty was claimed in terms of serial number 63.06 of the drawback schedule at the rate of 7% advalorem.

(3.) On 16.06.2000 there appears to have been a Public Notice bearing No.180/2000 drawing attention to Board Circular No.37/2000(CUS) dated 08.05.2000 announcing the observance of 'Drawback Arrears Clearance Month' and extending the clearance period upto 30.06.2000. The public notice stated that pending drawback claims that were unanswered would be scrutinised and the queries/defects therein shall be exhibited by 10.00 a.m. on the very next day when the notice was made public. All exporters were requested to respond to the queries within 10 days. It was stated that if no responses were received resolving the raised queries, the claims would be disposed on merits. Admittedly, the petitioner did not respond to the same.