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TMI Blog2001 (5) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Justice K. Sreedharan, President]. The issues raised in these appeals are identical. They relate to drawback claimed by the exporter on export of Rotomac Ball Pens to Russia. Price of each pen was stated to be Rs. 8.12. On that basis, drawback was claimed. The export price having been found to be too excessive, exporters were allowed to clear the goods provisionally. Subsequently, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat purpose. It is also contended by the appellant that the officer who heard the exporters on 10-11-98 did not pass the impugned orders before relinquishing charge of that office. On coming to know of relinquishment of charge of that officer, exporters asked for fresh hearing by the new incumbent to the office by letter dated 28-8-2000. On getting that letter officer who relinquished charge signe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported. Thereafter, Department conducted enquiries regarding actual value of the pen. On coming to know that the value is far below the amount mentioned in the export documents, show cause notice dated 9-7-98 was issued. The said show cause notice (in Frost International case) was silent about the value of the pen because those portions were kept blank, but towards the close of the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, we are clear in our mind that the impugned orders were passed without affording the exporters a reasonable opportunity to defend them in the proceedings. Therefore, we are not pursuing the issue as to whether the impugned orders were passed by the officer who heard the exporters or not. 5. In view of what has been stated above, we set aside the orders impugned in these appeals as having b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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