VINAYAKA IMAGES PRIVATE LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of this writ petition, the petitioners have prayed for following reliefs :

(2.) The facts of the case are that the petitioners are a company having the business of export of ready-made garments. The petitioner is said to have exported garments worth US $ 10,44,400 of which US $ 40,000 stood realised and had received Duty Drawback of Rs. 32,81,895.00 of which Rs. 1,26,079.00 pertained to the realized Export proceeds and Rs. 31,55,816.00 to unrealized exports.

(3.) The Assistant Commissioner of Customs-Respondent No. 4 herein issued a show cause notice to the Company about Duty Drawback recovery of Rs. 31,55,816.00 which was replied by the petitioners herein on 26-12-1997. Though in spite of the reply the Assistant Commissioner of Customs sought recovery of Rs. 31,55,816.00 against which the petitioners preferred an appeal before the Commissioner (Appeals) on 28-3-1998. The appeal came to be dismissed on 18-12-2003 read with order, dated 9-3-2004. Against the said order the petitioners preferred a revision application before the Joint Secretary, Ministry of Finance, Government of India on 19-3-2004 which also came to be dismissed on 7-12-2004.