POOJA INTERNATIONAL Vs. UNION OF INDIA AND ORS

JUDGEMENT

(1.) Challenge in the present writ petition is to the communication dated 4.6.2012 (Annexure P-4) passed by Commissioner of Customs, directing Allahabad Bank to withhold the drawback disbursal amounting to Rs. 38,02,038/- and to re-credit the same in the account of Commissioner of Customs as soon as the same is received by the Bank.

(2.) Petitioner claims to be engaged in the manufacture and export of knitted garments namely Gents Shirts, Pajama (top) & track suit and is also engaged in exporting goods to different countries. On 26.4.2012, the officers of respondent No. 4 associated the petitioner in connection with the investigations against other two firms. The petitioner asserts that his statement was recorded on 27.4.2012 under coercion and threat. It is pointed out respondent No. 3 has directed the Banker of the Petitioner not to release thealready sanctioned amount of drawback and re-credit to them. It is the said action which is challenged by the petitioner in the present writ petition.

(3.) Learned counsel for the petitioner has vehemently argued that once on verification of the documents, the goods have been permitted to be exported, therefore, the petitioner was rightly granted credit of the duty drawback in terms of the Customs Act 1962 (for short the 'Act') more particularly in terms of the provisions of Section 76 of the Act thereof. Therefore, without any adjudication of the fact that the duty drawback has been rightly drawn by the petitioner or not or even without issuing any show cause notice, the authorities cannot issue directions to the Bank for transfer of the amount to the accounts of the revenue. It is also argued that the Directorate of Revenue Intelligence has recorded the statement of the proprietary of the petitioner on 27.4.2012 under threat and coercion which statement has been retracted by the petitioner while submitting representation dated 29.5.2012 (Annexure P-2). Therefore, without adjudication, the amount cannot be appropriated by the revenue. Learned counsel for the petitioner has referred to a judgment dated 14.2.2013 of this Court in Century Knittters (India) Ltd. vs. Union of India, (CWP No.10750 of 2012).