MAHESH PHULCHAND MODI Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS writ application is directed against notices dated April 30, 2009, and June 2, 2009 issued by the Assistant Commissioner of Customs, Special Tax Recovery Cell(Port), dated June 19, 2006, dated July 15, 2009 issued by the respondent no.6 and dated September 15, 2009 issued by the respondent no.5. The instructions dated September 8 and September 9, 2009 issued by the respondent no.5 to the respondent no.7 are also under challenge in this writ application.

(2.) THE facts of the case in a nutshell are as under: THE petitioner and the respondent no.8 are the Directors of Srinivasa Exim Pvt. Ltd., incorporated under the Companies Act, 1956 (hereinafter referred to as the said company). In the year 2000 the said company exported 7000 dozens of basic T-shirts (white) to Dubai. THE said company claimed draw back duty from the customs authorities. THE customs authority issued three draw back demand confirmation orders in the year 2003 under the provisions of Rule 16A(2) of the Customs and Central Exercise Duty Draw Back Rules, 1995 bearing nos.S24M- 459/02 DBK for Rs.12,86,754, S34M-302/03 DBK for Rs.5,16,416 and S34M- 439/03 DBK for Rs.1,84,706 respectively. According to the petitioner, the said company had to close down its business operation in the year 2004.

(3.) SUBSEQUENTLY, the Assistant Commissioner of Customs, Special Tax Recovery Cell (Port) informed the petitioner by a communication dated April 30, 2009 that though there was no provision for recovery of government dues in instalments under the Customs Act, 1962, the respondent authority had accepted the refund of aforesaid draw back amount from the petitioner by instalments for the time being. But a total amount of Rs.4,10,000/- had been paid against total government due of Rs.19,87,956 plus applicable interest till that date. So, the petitioner was directed by virtue of the above communication to remit the balance government due towards the aforesaid draw back demand within two months.