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TMI Blog2019 (10) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... , concededly identical questions as raised in M/S FAMINA KNIT FABS THROUGH ITS PARTNER VERSUS UNION OF INDIA AND ORS. [ 2019 (9) TMI 970 - PUNJAB AND HARYANA HIGH COURT] and M/S JAIRATH INTERNATIONAL AND ANR. AND RAJESH DHANDA VERSUS UNION OF INDIA AND ORS. [ 2019 (10) TMI 642 - PUNJAB AND HARYANA HIGH COURT ] are raised - In both judgments, we have held that inspite of availability of alternative remedy available under 1962 Act, writ petition is maintainable in view of involvement of pure questions of law as well jurisdiction and law enunciated by Hon ble Supreme Court and followed by this court time and again. Reasonable period of limitation to issue show cause notice raising demand of duty drawback - HELD THAT:- Hon ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in two of writ petitions bearing No. 14846 & 14867 of 2019, the Petitioners/Manufacturer Exporters during the period 2010-2011 to 27.12.2012 exported textile goods claiming benefit of duty drawback as permissible under Duty Drawback Rules, 1995, which were framed vide Notification No. 37/95-CUS (NT) dated 26.05.1995, in exercise of power conferred by Section 75 of Customs Act, 1962 (for short '1962 Act'), Section 37 of the Central Excise Act, 1944 and Section 93A of the Finance Act, 1994. As required under Section 50 of the 1962 Act, the Petitioners as and when exported goods filed shipping bill declaring description, quantity, value, name of foreign buyer etc. A team of Custom Officers i.e. Inspector, Superintendent and Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in terms of Rules 6 & 8 of the Valuation Rules, 2007. The Petitioners were further called upon to show cause as to why duty drawback should not be disallowed and recovered from them under Rule 16 of Drawback Rules, 1995. The Respondent No. 3 vide impugned common order-inoriginal dated 31.3.2019 rejected contention of the Petitioners and upheld reduced FOB value and confirmed demand of duty drawback as proposed in the show cause notice. The Respondent while passing order-in-original dated 31.3.2019 imposed penalty upon Petitioner-exporters as well its partners/directors. 3. In third writ petition No. 15329 of 2019 goods were exported during 2010-2013 and Show Cause Notice was issued on 30.7.2018 which culminated into order dated 2.5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Co-Op. Milk P. Union Ltd.2007 (217) ELT 325 and this court in Gupta Smelters Pvt. Ltd. versus Union of India 2019 (365) ELT 77 (P&H), GPI Textiles Limited versus Union of India 2018 (362) ELT 388 (P&H), CCE Vs Hari Concast (P) Ltd. 2009 (242) E.L.T. 12, we have held that period of 5 years from the date of export/assessment is a reasonable period. Relying upon judgment of this court in the case of Hindustan Construction Company Ltd. Vs State of Haryana 2005 (28) RCR (Civil) 352 as upheld by Hon'ble Supreme Court in State of Haryana Vs Hindustan Construction Company Ltd. (2017) 9 SCC 463, we have held that in view of Rule 20(2) of Drawback Rules, 2017 saving few rights/action accrued under Drawback Rules, 1995 show cause notice issued aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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