Heard Mr.A.K.Jayaraj, learned counsel appearing for the petitioner and Mr.S.Rajasekar, learned Senior Panel Counsel appearing for the respondents.
2. The petitioner is aggrieved by an order passed by the 1st respondent, confirmed in an appeal by the 2nd respondent and further confirmed by the 3rd respondent.
3. At the out set, this Court will point out that the correctness of the impugned orders cannot be assessed by this Court, as if exercising jurisdiction as an appellate Court over the orders passed by the revisional authority.
4. Admittedly, two fact finding authorities, namely, the 1st respondent and the 2nd respondent held against the petitioner. The 3rd respondent which is a revisional authority has also considered the factual situation and pointed out that the sale proceeds has not been realised by the petitioner and when the sale proceeds are realised by the exporter after the amount of drawback has been recovered under Sub Rule[2] or Sub Rule [3] and the exporter has not produce evidence about the realisation from one year from the date of such recovery of the amount of drawback so recovered shall be repaid to the Assistant Commissioner of Customs.
5. Further, the Revisional Authority pointed out that admittedly, the sale proceeds have not been realised by the petitioner even as of the date, when the Revisional Authority passed the order on 19.12.2003. Thus, in the light of the factual finding recorded by all the authorities which are all concurrent, there is no ground made by the petitioner to interfere. Accordingly, the Writ Petition fails and stands dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.
31.07.2017 Index : yes/no nmm To
1.The Deputy Commissioner of Customs (DBK-EDI), Custom House, No.60, Rajaji Salai, Chennai-600 001.
2.The Commissioner of Customs (Appeals), Custom House, No.60, Rajaji Salai, Chennai-600 001.
3.The Joint Secretary to the Government of India, Revision Application, Ministry of Finance, Department of Revenue, 4th Floor, Jeevan Deep Building, Sansad Marg (Parliament Street), New Delhi-110 001.
T.S.Sivagnanam, J.
nmm Writ Petition No.33631 of 2004 31.07.2017