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TMI Blog2024 (12) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2022, numbered - 187/2022/ASSTT.COMMR/EXP./ICD/TKD. 3. The Petitioner is an exporter of readymade garments including printed scarves etc. The case of the Petitioner is that it has been in business since 2001 and it had made certain exports to a Dubai based entity for MMF Printed Scarves by various Shipping Bill Nos. bearing 8869092, 5568084, 8868090, 8868098, 8868094, 8868082 and 8868086 all dated 25th September, 2017 with the total Free On Board ('FOB') value of Rs. 3,72,96,859.60/- and total drawback amount claimed as Rs. 36,55,092.25/-. 4. According to the Petitioner, there were certain earlier inspections of the export consignments conducted by the Department of Revenue Intelligence ('DRI') at the Mundra Port and representative sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (BRC Cell) on 24th March, 2022, requesting submission of export proceeds details in the prescribed format and coordination with their bank for EDPMS updates. Subsequently, the Petitioner obtained certificates from the respective banker certifying the realization and upload of export proceeds from 1st April, 2014 to 31st March, 2018. The said documents were submitted to the Assistant Commissioner, however it is stated that the duty drawback amount remained unpaid. 7. In view of the non-payment, the Petitioner approached the High Court via W.P. (C) No. 10459/2022, leading to multiple hearings and assurances from the Respondent to process the drawback. While the drawback was eventually released, other consequential benefits remained pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner neither the Show Cause Notice nor the hearing notices were received. In addition, it is submitted by Ld. Counsel that for each of the Shipping Bills, the payments have been received and the same are duly certified by the concerned Bank as well. 11. On behalf of the Respondent, Mr. Akash Srivastava, Standing Counsel for the Department submits that whenever exporters send Shipping Bills, the amount of foreign exchange has to be realized within the statutorily prescribed period as per the rules. However, if there is a delay beyond the period prescribed in the Rules, on certain occasions, an extension for the same can be sought. He submits that, in the present case, no extension was sought by Petitioner. 12. In addition, it is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extract Section 153 of the Customs Act which reads as under:- "153. Modes for service of notice order, etc.--(1) An order, decision, summons, notice or any other communication under this Act or the rules made thereunder may be served in any of the following modes, namely:-- (a) by giving or tendering it directly to the addressee or importer or exporter or his customs broker or his authorised representative including employee, advocate or any other person or to any adult member of his family residing with him; (b) by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorised representative, if any, at his last known place of business or residence; (c) by sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices can also be made available on the common portal as well. 18. From the impugned Order-in-Original which has been passed it is unclear as to whether the Petitioner was ever served by email. In fact para 9 and 10.3 of the impugned order reads as under:- "9. As per case records, no reply to the show cause notice was received from the exporter and the SCN was returned by the postal Deptt. With the remarks of "left without instructions"/ The exporter was given opportunity of personal hearing on 13.09.2022, 20.09.2022 and 27.09.2022 but the letters of personal hearing were also returned undelivered by the postal Deptt. With the remarks "left without instructions". Further, neither the export appeared for Personal hearing nor did submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. This would avoid substantial delay and matters proceeding ex-parte as has happened in the present case. 23. In the overall scheme of things and the facts which have emerged, this Court is of the opinion that owing to the fact that as per the Petitioner the entire amount of the shipping bills and foreign exchange have been realized, the Petitioner ought to be given an opportunity to reply to the Show Cause Notice and a hearing may be afforded to the Petitioner. 24. The impugned order dated 10th November, 2022 is set aside. Let a fresh show cause notice be served upon the Petitioner on the email address. In addition the said show cause notice shall be served upon the ld. Counsel appearing for the Petitioner within one week. 25. The repl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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