2015 (9) TMI 1137 - HC - Customs

Identification of Goods Matter remanded back for re-examination Deputy Commissioner in his impugned order held that It has been clearly stated in examination report dated 14.9.2012, that identity of goods could not be established in authentic manner however said report states otherwise Petitioner seeking re-examination of matter by Deputy Commissioner Held that - Deputy commissioner directed to re-examine matter Impugned order hereby set aside with direction upon same Deputy Commissioner to hear petitioner Also to pass reasoned order in accordance with law Decided in favour of Assesse.

Summary

Issues:
Challenge to the order of the Deputy Commissioner of Customs regarding drawback claim.

Analysis:
The writ petitioner challenged the order of the Deputy Commissioner of Customs, Drawback Department [Port]. The petitioner's counsel argued for the matter to be heard by the court, while the respondent's counsel contended that the petitioner has a remedy in the Appellate forum under the Customs Act, 1962. The Deputy Commissioner's order was deemed vulnerable due to a finding that the identity of the goods was not fully established at the point of export. The report presented by the petitioner contradicted the findings in the Deputy Commissioner's order, leading to a direction for re-examination by the same Deputy Commissioner. The impugned order was set aside with instructions for a reasoned decision within eight weeks.

The court emphasized the importance of providing necessary documents to the writ petitioner promptly to avoid delays in the adjudication process. It was noted that as no affidavit in opposition was filed, the allegations in the petition were not considered admitted. Consequently, the writ application was disposed of, and certified copies of the order were to be provided to the parties upon compliance with formalities.