KHAJA MUSTAFA KAMAL Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition under Art. 226 of the Constitution of India, the petitioner seeks the following two reliefs :

(2.) They are sought in the following facts and circumstances. The petitioner is a proprietor of M/s. Infinity Trading Company. The petitioner states that he is the authorised signatory and also authorised to deal with the day-to-day affairs of certain firms whose names are listed in Paragraph 1 of the petition.

(3.) The three firms are also proprietary concerns and are engaged in the business of export of imitation jewellery. The customers located at several places abroad place the orders and that is how the exports have been made. The petitioner says that these exports have been made after complying with the Customs Act, 1962. After setting out the complete procedure for such export in the petition, what has been urged in the writ petition itself is that wherever exports are made under any export incentive scheme and the benefit of duty drawback is claimed, the consignments are subjected to examination as per the Rules fixed by the department. The norms are also referred in Paragraph 4.4, including appraisal of the consignment by the officers. The volume of exports and the claim of duty drawback would be decided, according to the petitioner, in the hierarchy of the appraisal.