- (1.) The Court : The petitioner in this writ petition dated August 27, 2008 is aggrieved by the decision of the Assistant Commissioner of Customs, Drawback Department, Customs House, Kolkata dated July 21, 2008, Annexure P2 at p.35.
(2.) The petitioner is a merchant-exporter. It exported goods and for the purpose took credit facilities provided by the Punjab and Sind Bank, 14/15, Old Court House Street, Kolkata-700001. In connection with the exports it became entitled to duty drawback. Customs paid it Rs. 53,04,272/- by several cheques all dated May 21, 2008. The payment was made in terms of an order of the Customs, Excise & Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata dated November 5, 2007 [2008 (223) E.L.T. 483 (Tri. - Kolkata)]. When two more shipping bills were in process customs received a letter dated June 2, 2008 from one P.J. Khoshy who described himself as an advocate and independent investigator. In view of the letter, customs stopped payment in terms of the shipping bills. Under the circumstances, the writ petition was filed. Customs and the Bank have filed their respective oppositions. Case of the customs is that payment was stopped because of the letter dated June 2, 2008 issued by P.J. Khoshy. The bank's case is that since the petitioner became entitled to duty drawback in connection with the exports which were made the credit facility provided by it, the customs could not pay the petitioner any amount and that the cheques were to be issued in the name of the bank account the export.
(3.) The letter of P.J. Khoshy dated June 2, 2008 reads as follows :- "Please stop Drawback payment of DINMAY EXIM AVENUE PVT. LTD. They are a cheater company and cheated public money of Rs. 4 crore from Punjab & Sind Bank, International Banking Division, 14-15 Old Court House Street, Kolkata-700001 and closed their account. Now opened new account with Central Bank of India to cheat the Government. Actual cost of all vests exported by Dinmay Exim Avenue Pvt. Ltd. are less than Rs. 22/- per pc. And exported to their own company in Myanmar (M/s. Ayoma International) which is now sold to other person. This is my duty to inform you the real background of the company and their proprietor (Mr. Dinesh Chandra Rawat)".;