Petitioner exporter challenged recovery order denying benefits under the Merchandise Exports from India Scheme, alleging denial of natural justice due to insufficient time for travel to Delhi for hearing. Court examined receipt dates against hearing dates and dismissed the writ petition.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
THURSDAY, THE 24TH DAY OF OCTOBER 2019 / 2ND KARTHIKA, 1941
WP(C).No.16991 OF 2019(Y)
PETITIONER:
M/S SAN MARINE EXPORTS, SAKTHIKULANGARA P.O.S.P.I./702, KOLLAM , KERALA-691581. REP.BY PARTNER, PILOMENE ANTONY.
BY ADVS. SRI.SANDEEP GOPALAKRISHNAN SMT.JINNU SARA GEORGE SMT.MITHA SUDHINDRAN SRI.ANAND VIMAL SHRI. ZAFAR ANTONIO
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCE, MINISTRY OF COMMERCE AND INDUSTRY, NEW DELHI-110011.
2 JOINT COMMISSIONER, OFFICE OF PRINCIPAL COMMISSIONER OF CUSTOMS, AIR CARGO COMPLEX (IMPORT), NEW CUSTOMS HOUSE, IGI AIRPORT, NEW DELHI-110037.
3 JOINT DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE, COCHIN ZONAL UNIT, VILAKUNNEL, KAITOTH ROAD, PALARIVATTOM, KOCHI-682 025.
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R1, R5 BY SRI.JAGADEESH LAKSHMAN, CGC R2-4 BY SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS R3 BY SRI.S.MANU, CGC, DIRECTORATE OF REVENUE INTELLIGENCE KERALA REGIONAL UNIT SRI.P.VIJAYAKUMAR SCGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.P. (C) No. 16991 of 2019
J U D G M E N T
The petitioner is an exporter. They have availed
benefits under th e Merchandise Exports from India Scheme (the Scheme) of the Central Government on the basis of the exports of Leather Jacket Fish etc. made by them. They were issued Ext.P4 notice stating that they were not entitled to the benefits under the Scheme for the aforesaid exports and directing them to pay the customs duty benefits availed on the strength of the ineligible scrips obtained under the Scheme amounting to Rs.7,27,493/-. The petitioner sent Ext.P5 reply to Ext.P4 notice. In Ext.P5 reply, the petitioner sought an opportunity of hearing before further action is taken against them based on the allegations made in the notice. Thereupon, the petitioner was issued Ext.P6 notice directing them to be present for hearing before the competent authority on 16.01.2019. The petitioner sent Ext.P7 reply to Ext.P6 notice stating that Ext.P6 notice was received by them only o n 12.01.2019 and they are, therefore,
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not in a position to attend for the hearing. Thereupon, the petitioner was issued Ext.P6(a) notice directing them to be present for hearing on 06.02.2019. The petitioner sent Ext.P7(a) reply stating that they received the same only on 04.02.2019 and therefore, they are unable to make travel arrangements for attending the hearing scheduled on 06.02.2019. Thereupon, the petitioner was issued Ext.P6(b) notice directing them to be present for the hearing on 13.02.2019. To Ext.P6(b) notice, the petitioner sent Ext.P7(b) reply stating that they had received the same only on 05.02.2019 and they are, therefore, unable to attend for the hearing on 13.02.2019 as well. As the petitioner did not appear for the hearing scheduled on 13.2.2019, the matter was finalised in terms of Ext.P8 order. Ext.P8 order is under challenge in this writ petition on the ground mainly that the same is vitiated for non-compliance of the principles of natural justice as the petitioner was not given an effective opportunity of hearing before issuing the same.
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13.2.2019. In so far as the petitioner was put to notice about the hearing on two earlier occasions, I am not inclined to accept the case of the petitioner that there was no sufficient time for making the travel arrangements on the third occasion. In the said view of the matter, Ext.P8 order cannot be said to be one vitiated by non-compliance of the principles of natural justice. The writ petition, in the circumstances, is dismissed.
Sd/-
P.B.SURESH KUMAR, JUDGE.
YKB
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APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF RELEVANT EXTRACTS OF PUBLIC NOTICE NO 2/2015-20 DATED 1.4.2015 ISSUED BY DIRECTOR GENERAL OF FOREIGN TRADE
EXHIBIT P2 TRUE COPY OF THE RELEVANT EXTRACTS OF PUBLIC NOTICE NO 27/2015-20 DATED 14.7.2015 ISSUED BY DIRECTOR GENERAL OF FOREIGN TRADE EXHIBIT P3 TRUE COPY OF RELEVANT EXTRACTS OF PUBLIC NOTICE NO 32/2015-20 DATED 22.9.2016 ISSUED BY DIRECTOR GENERAL OF FOREIGN TRADE EXHIBIT P4 TRUE COPY OF RELEVANT EXTRACTS OF SHOW CAUSE NOTICE F. NO DR1/CZU/CHN/05/SCN05/2018 DATED 16.5.2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5 TRUE COPY OF REPLY DATED 9.11.2018 FILED BEFORE 3RD RESPONDENT EXHIBIT P6 TRUE COPY OF POSTING NOTICE FROM 2ND RESPONDENT DATED 24.12.2018 EXHIBIT P6 A TRUE COPY OF POSTING NOTICE FROM 2ND RESPONDENT DATED 18.1.2019 EXHIBIT P6 B TRUE COPY OF POSTING NOTICE FROM 2ND RESPONDENT DATED 5.2.2019 EXHIBIT P7 TRUE COPY OF REQUEST LETTER FOR ADJOURNMENT TO 2ND RESPONDENT DATED 14.1.2019 EXHIBIT P7 A TRUE COPY OF REQUEST LETTER FOR
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ADJOURNMENT TO 2ND RESPONDENT DATED 4.2.2019 EXHIBIT P7 B TRUE COPY OF REQUEST LETTER FOR ADJOURNMENT TO 2ND RESPONDENT DATED 12.2.2019 EXHIBIT P8 TRUE COPY OF THE ORDER NO 17/201920/SLVR/JC/ADJ/ACC/IMP DATED 9.5.2019 PASSED BY 2ND RESPONDENT EXHIBIT P9 TRUE LETTER DATED 13.6.2019 REQUESTING STAY OF PROCEEDINGS FILED BEFORE THE 4TH RESPONDENT EXHIBIT P10 TRUE COPY OF THE REPRESENTATION MADE BY THE PETITIONER TO THE 5TH RESPONDENT DATED 21.8.2017 EXHIBIT P11 TRUE COPY OF THE JUDGMENT DATED 16.11.2018 IN WPC NO 34628 OF 2018 EXHIBIT P12 TRUE COPY OF THE RECOVERY NOTICE C NO. VIII (RC) NCH/ACC-IMPORT/70/2019 DATED 07/06/2019 BY THE 2ND RESPONDENT OFFICE
RESPONDENT'S/S EXHIBITS:
NIL
//TRUE COPY//
PA TO JUDGE
YKB
2 issues framed by the court
Whether the impugned order was vitiated for non-compliance with natural justice due to insufficient time for travel arrangements given in notices.
Whether the petitioner was given an effective opportunity of hearing before the finalisation of the order.
1 provisions across 1 enactments
M/s San Marine Exports
Union of India
Joint Commissioner, Office of Principal Commissioner of Customs
Joint Director, Directorate of Revenue Intelligence
Joint Commissioner of Customs
Directorate General of Foreign Trade
P.B. Suresh Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
