9911796707
TMI Blog1999 (10) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... t subsequently the revenue, on investigations, felt that the duty drawback was claimed without complying with the statutory provisions and hence, on 23-6-1992, a demand notice under Rule 14 of the Duty Drawback Rules came to be issued against the assessee. This notice was challenged before this Court in Writ Petition No. 1424 of 1992 which was disposed of on 29-6-1992 by granting liberty to the assessee to file an appeal before respondent No. 4 against the demand notice received on certain conditions. The assessee has filed such an appeal and the same is pending. 2.It is admitted fact that the revenue did not invoke its powers under Section 129DA of the Customs Act, 1962 before the demand notice under Rule 14 was issued. After the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus : (5) The provisions of this section shall not apply to any decision or order in which the determination of any question having a relation to the rate of duty or to the value of goods for the purpose of assessment of any duty is in issue or is one of the points in issue. Explanation. - For the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purpose of assessment of duty includes the determination of a question - (a) relating to the rate of duty for the time being in force, whether under the Customs Tariff Act, 1975 (51 of 1975), or under any other Central Act providing for the levy and collection of any duty of customs, in relation to any goods on or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 5. We are, therefore, required to examine a short question as to whether the impugned order passed by respondent No. 2 is hit by the provisions of sub-section (5) of Section 129D of the Customs Act. There is no dispute that the main issue involved is ultimately regarding the correctness of the duty drawback received by the assessee and it does not relate to any payment of duty as the items exported are exempted from payment of duty. The Customs Act provides for drawback on imported materials used in the manufacture of goods which are exported. In the instant case, the assessee has exported aluminium electrolytic capacitors which were used in the manufacture of exported goods. Aluminium electrolytic capacitors are listed at Sub-Serial N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on from the exporters regarding the correct market price of the goods and without examining whether the goods exported were of the same specifications for which the value was declared and these were in conformity with the specifications of the goods mentioned on the contract, were correct and proper." 7.When duty drawback is claimed by an assessee, it is imperative that the prevailing market price, the specification and the class of exported goods is available on record. Though a copy of the export contract was available with the revenue so as to verify and settle the claim of duty drawback, it is necessary to verify the exported goods vis-a-vis the export contract regarding their class, specifications and value etc. Even though 3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court on 29-6-1992 in Writ Petition No. 1424 of 1992. We are of the considered view that the assessee must face the enquiry as contemplated in the appeal pending consequent to the review order under challenge in the instant petition and prove that it has received the duty drawback amount as per law. It would not be permissible for this Court to scuttle the statutory investigations by interfering in the order impugned, by exercising its extraordinary powers under Article 226 of the Constitution. 8.In the result, the petition is dismissed. Rule discharged. Interim order passed by this Court on 27-4-1993 stands vacated. As the petition has been pending before this Court for the last about 6 years, we direct the respondent No. 4 to disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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