JUDGMENT :

Jaswant Singh, J.

The Petitioner-partnership firm through instant petition under Article 226 of the Constitution of India is seeking quashing of show cause notice dated 09.02.2018 (Annexure P-9) whereby Assistant Commissioner of Customs, New Delhi has called upon the Petitioner to show cause as to why declared Free on Board (for short 'FOB') value of the exported goods should not be rejected and duty drawback should not be disallowed and recovered from them.

Facts:

2. The few facts emanating from record are that the Petitioner1 of 59 Manufacturer Exporter during June' 2010 to March' 2013 exported textile goods claiming benefit of duty drawback as permissible under Customs, Central Excise Duties and Service Tax Drawback Rules,1995 (for short 'Drawback Rules,1995) which were framed vide Notification No. 37/95- CUS (NT) dated 26.05.1995, in exercise of power conferred by Section 75 of Customs Act,1962 (for short 'Act,1962 '), Section 37 of the Central Excise Act,1944 and Section 93A of the Finance Act,1994.

As required under Section 50 of the 1962 Act, the Petitioner as and when exported goods, filed shipping bills declaring description, quantity, value, name of buyer etc. A tea