- (1.) Heard Counsel for the Petitioner and the Counsel for the Respondents.
(2.) Draped in brevity, the facts arising out of the instant writ petition are that M/s Mayfair Leather Export (Pvt.) Ltd.-Petitioner is a Company registered under the provisions of Companies Act and is engaged in the business of manufacturing and export of finished leather products. In the course of its business, the Company exported leather shoes/ boots under ten drawback shipping bills on different dates i.e. 18.10.2000, 13.10.2000, 21.10.2000, 1.11.2000, 31.10.2000, 8.11.2000, 15.11.2000, 17.11.2000, 30.11.2000 and 11.12.2000 from ICD, JRY Kanpur and in its export business transaction, a duty drawback of Rs. 44,38,625/- was paid to the Petitioner. As the exporter Company failed to submit proof of realization of export proceeds in the form of Bank Realization Certificate [in short referred to as 'BR Certificate'], a notice dated 9.7.2001 was issued by the Deputy Commissioner (Customs), ICD, JRY, Kanpur, requiring him to show-cause as to why drawback Rs. 44,38,625/- be not recovered from the Petitioner in view of the provisions of Rule 16A of the Customs and Central Excise Duties Drawback Rules, 1995 and proviso to Section 75 (1) of the Customs Act, 1962.
(3.) Petitioner-Company replied to the aforesaid show-cause notice and furnished 'BR Certificate' against Shipping Bill No. 25 dated 13.10.2000. Regarding other Shipping Bills, it was informed that the Petitioner-Company has obtained permission for extension of time from the Reserve Bank of India and as a proof thereof had also enclosed the RBI's letter extending the due date till 27.7.2001. It may be added that the time schedule was extended by the Reserve Bank of India from time to time and finally upto 1.8.2004 through various letters. vide letter dated 22.3.2007, the Petitioner-Company informed the Customs Department that the nine Shipping Bills for which notice was issued and three other Bills relating to Shipments from other ports have been written off by the Banker i.e. State Bank of India, Industrial Estate Branch, Kanpur vide letter dated 3.4.2007. The Assistant Commissioner, ICD Railway Yard, Customs, Kanpur, after considering the reply as well as other material on record, passed an order dated 8.5.2007 for recovery of Rs. 38,92,527/- as drawback paid to the Petitioner and the Petitioner was directed to pay the said amount within thirty days of receipt of the order.;