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2018 (9) TMI 460

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..... at though, as on date, the petitioner is not eligible to avail the drawback claim, which had been availed in the year 2013, the same is in the stage of investigation as regards quantum of drawback eligible apart from the fact of non-remittance of foreign exchange within the time permitted. In any event, there should have been a demand raised to the petitioner, which appears to have been not issued .....

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..... - T.S. Sivagnanam, J. Ms. D. Naveena, for the Petitioner. Shri V. Sundareswaran and B. Rabu Manohar, SPCs, for the Respondent. ORDER Mr. V. Sundareswaran, Learned Senior Panel Counsel accepts notice for respondents 1 and 2. Mr. B. Rabu Mahohar, Learned Senior Panel Counsel accepts notice for respondents 3 and 4. Heard both. In view of the order this Court proposes to pass in .....

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..... be drawn in favour of the Commissioner of Customs alone may be permitted under intimation to the office of the first respondent. 3. It is an admitted case that the petitioner had availed drawback claim as early as 2013 and foreign remittances have not come to the petitioner s bank account within the time permissible under the scheme. On 12-12-2017, the petitioner sent a representation to the Re .....

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..... . In the given facts and circumstances, this Court finds that though, as on date, the petitioner is not eligible to avail the drawback claim, which had been availed in the year 2013, the same is in the stage of investigation as regards quantum of drawback eligible apart from the fact of non-remittance of foreign exchange within the time permitted. In any event, there should have been a demand rais .....

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..... The above two conditions shall be complied with by the petitioner within a period of two weeks from the date of receipt of a copy of this order. On such compliance and producing appropriate proof thereof before the first respondent, the first respondent shall address the fifth respondent issuing necessary instructions by withdrawing the embargo placed vide their communication dated 29-11-2017 with .....

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