2020 (3) TMI 275

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..... ceipt of said proceeds have ever been supplied by this petitioner to the respondents and hence, the liability has been imposed vide Order-In-Original by this petitioner fixed at ₹1,21,45,524/- and a penalty of ₹1,00,000/- each, upon each petitioner. It appears that Order-In-Original is an appealable order before the CESTAT. Hence, we see no reason to entertain this writ petition as .....

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..... This writ petition has been preferred with the following prayers: (i) Issue a writ in the nature of certiorari or any other appropriate writ or an order directing the Respondent customs authorities to quash the proceedings initiated against the petitioner under show cause notice No.RD/JC/ACE/SUB/07/2017 dated 31.1.2017. (ii) A writ on the nature of prohibition restraining the respondent .....

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..... r, the sale proceeds have not yet been received by the exporter petitioner and hence recovery of duty drawback was given to this petitioner. 4. Show Cause Notice was adjudicated upon by the concerned authorities and Order-In-Original has already been passed by the respondent authorities dated 21st March, 2018. It appears that no proof of receipt of said proceeds have ever been supplied by thi .....

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