Special Civil Application No. 8401 of 2016 with S.C.A. No. 11962 of 2016. Case: Jolly Industries Vs Union of India. Gujarat High Court CEGAT & CESTAT Cases
| Case Number | Special Civil Application No. 8401 of 2016 with S.C.A. No. 11962 of 2016 |
| Counsel | For Appellant: Shri Dipen Desai, Advocate and For Respondents: Shri Jaimin A. Gandhi, and Devang Vyas, Advocates |
| Judges | S.R. Brahmbhatt and A.Y. Kogje, JJ. |
| Issue | Customs Act, 1962 - Section 75A |
| Citation | 2017 (345) ELT 343 (Guj) |
| Judgement Date | Tuesday October 04, 2016 |
| Court | Gujarat High Court CEGAT & CESTAT Cases |
Order:
A.Y. Kogje, J.
These petitions arise from the same factual background. With consent of both the parties, the petitions are taken up for hearing together. The facts from SCA No. 8401 of 2016 are taken.
This petition under Article 226 of the Constitution of India is filed praying inter alia for a direction to the respondents Revenue authorities to release an amount of Rs. 40 lakhs towards the claim of drawback along with interest as applicable under Section 75A of the Customs Act.
The facts in brief are that the petitioner is engaged in the manufacture and export of forgings and casting items. The petitioner is exporting such goods to the countries like Dubai, UAE, etc. The petitioner is duly registered with office of DGFT, Ludhiana.
3.1 In the due course of his business, the petitioner has exported various containers under different invoices and shipping bills in the period from April, 2014 to December, 2014. Such goods have already been cleared and the export transaction is concluded. The let export order under Section 51 of the Customs Act has been passed and the goods have also been assessed under Section 17. No objection has been raised by the Department in connection with the classification, etc. However, though the petitioner is entitled to drawback, the Department is not deciding such application for drawback submitted by the petitioner.
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