COMMISSIONER OF CUSTOMS Vs. JUPITER EXPORTS

JUDGEMENT

(1.) These are two proceedings, one is Customs Application under Section 130(A) of the Customs a1962, ("the Act" for short) at the instance of the Commissioner of Customs (E.P.) ("the Revenue" for short) to seek reference for the opinion of this Court, inter-alia, for deciding three questions of law referred to in the paras appearing hereinafter; another is a Writ petition filed under Article 226 of the Constitution of India being Writ Petition No. 794/2002, at the instance of the respondents in the application, i.e. M/s. Jupiter Exports, (the petitioner) seeking writ of mandamus directions against the Commissioner of Customs to implement the order passed by the Customs Excise, and Gold (Control) Appellate Tribunal, Mumbai. ("the "Tribunal" for short) FACTS:

(2.) The facts involved in both the proceedings are common. The petitioner is engaged in the business of export of fabrics and allied products.

(3.) The Commissioner of Customs (E.P.) issued a show cause notice alleging gross misuse of DEEC scheme adopting fraudulent means to obtain higher entitlement of duty free imports of (Polyester Filament Yarn (P.F.Y.) and other raw materials under the DEEC scheme. It was alleged that after exporting 38,646.412 kgs of fabrics (containing 31,518 kgs of P.F.Y.) M/s. Jupiter Exports had altered the export permission (E.P. copies) of the shipping bills and enhanced quantity of exported goods (66,996.890 kgs) and consequently showed use of excess quantity of P.F.Y. in exported fabrics (60.295 kgs).