BISWANATH SOMADDER,J. - (1.) The instant writ petition has been filed by M/s. Kariwala Industries Limited, a company incorporated under the Companies Act , 1956, praying, inter alia, for the following reliefs:- "(a) A writ of and/or order and/or direction in the nature of Mandamus commanding the respondents to forthwith withdraw, recall, cancel and/or rescind the said refusal of the respondent No.6 to allow the duty drawback claim filed by your petitioner, vide its order dated May 28, 2013, in respect of the export of goods in question and to act according to law. (b) A writ of and/or order and/or direction in the nature of Prohibition prohibiting the respondents, their servants and agents from giving any effect to and/or taking any step whatsoever in pursuance of and/or under the said refusal of the respondent No.6 to allow the duty drawback claim filed by your petitioner, vide its order dated May 28, 2013 in respect of the export of goods in question and all the purported proceeding thereunder and/or relating thereto and/or in pursuance thereof so that the same may be quashed and/or set aside and conscionable justice might be rendered. (c) A writ of and/or order and/or direction in the nature of Certiorari commanding the respondents, their servants and agents to transmit and certify the records relating to the said refusal of the respondent No.6 to allow the duty drawback claim filed by your petitioner, vide its order dated May 28, 2013 in respect of the export of goods in question and all the purported proceeding thereunder and/or relating thereto and/or in pursuance thereof so that the same may be quashed and/or set aside and conscionable justice might be rendered."
(2.) It is stated that the petitioner is primarily engaged in the production and export of industrial wear, beach wear, jute bags. The petitioner set up two Units in the Falta Special Economic Zone (hereinafter referred to as FSEZ) for the purpose of manufacturing and producing such goods and thereafter exporting the same to various countries. Vide letter dated July 28, 2005, the petitioner sought permission from the respondent no.1 to set up a third Unit at the FSEZ in order to manufacture jute bags, cotton bags, jute fabric and so on. By a letter dated August 1, 2005 the respondent no.1 granted permission to M/s. Kariwala Green Bags as Unit-III of the writ petitioner company for setting up a Unit under the FSEZ scheme for manufacture and export of (1) jute bag, (2) cotton bag, (3) cotton pareo, (4) polyester pareo, (5) viscose pareo, (6) silk made up, (7) hat, (8) eva slipper, (9) jute fabric.
(3.) Incidentally, the first Unit of the petitioner was set up in terms of letter of permission dated November 19, 1992 and Unit-II was set up in terms of permission dated March 24, 2000. It appears that the petitioner also has a Unit outside the zone within the domestic tariff area. During the period April, 2008 to March, 2009, duty paid raw materials were transferred from the domestic tariff Units of the petitioner to its Unit-III, namely, Kariwala Green Bags, which is within the zone. The petitioner has annexed specimen documents to the writ petition which demonstrates that receipt of such duty paid raw materials in Unit-III was contemporaneously verified by the customs officers in the zone. In such documents, the particulars of the letter of permission mentioned was that of Unit-III. The petitioner submitted duty drawback claim in respect of the exports made by it from the zone. Such claims were made on the basis that finished goods were manufactured in and exported from Unit-III where duty paid raw materials were received. However, because in the shipping bills, the name of the exporter was mentioned as Kariwala Industries Limited, the Customs Authority sought to take the view that the goods were manufactured and exported not from Unit-III, i.e., M/s. Kariwala Green Bags, but from other Unit of the petitioner within the zone. The petitioner's explanation that the shipping documents were in the corporate entity's name and that the particulars of the letter of permission mentioned therein identified the manufacturing-exporting Unit within the zone, viz., Unit-III M/s. Kariwala Green Bags, was not found acceptable.;