$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19^th December, 2024 + W.P.(C) 7510/2024 BONANZA ENTERPRISES .....Petitioner Through: Mr. Prem Ranjan Kumar, Adv.

versus THE ASSISTANT COMMISSIONER OF CUSTOMS & ANR.

.....Respondents Through: Mr. Aakarsh Srivastava, Standing Counsel for Customs with Adv Anand Pandey, Adv. (M-9871094948)

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE AMIT SHARMA Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present writ petition under Articles 226 and 227 of the Constitution of India has been filed by the Petitioner-Bonanza Enterprises for quashing the impugned Order-in-Original dated 10th November, 2022, numbered -

187/2022/ASSTT.COMMR/EXP./ICD/TKD.

3. The Petitioner is an exporter of readymade garments including printed scarves etc. The case of the Petitioner is that it has been in business since 2001 and it had made certain exports to a Dubai based entity for MMF Printed Scarves by various Shipping Bill Nos. bearing 8869092, 5568084, 8868090, 8868098, 8868094, 8868082 and 8868086 all dated 25th September, 2017 with the total Free On Board (‘FOB’) value of Rs. 3,72,96,859.60/- and total drawback amount claimed as Rs. 36,55,092.25/-.

4. According to the Petitioner, there were certain earlier inspections of the export consignments conducted by the Department of Revenue Intelligence (‘DRI’) at the Mundra Port and representative samples of the export goods were drawn for further investigation and the clearance of goods have been put on hold. The said proceedings was going on with the Department and an Order-in Original was passed pursuant to a Show Cause Notice (‘SCN’) dated 26^th March, 2018. The said Order-in Original dated 19^th November, 2020 was issued by the Adjudicating Authority, rejecting the contentions of Petitioner and imposing penalty.

5. The said matter was in statutory appeal before the Ld. Commissioner of Customs (Appeals) against the Order-in-Original dated 19th November, 2020 and in the process of those proceedings the Petitioner was informed that the Order-In-Appeal No. CC(A) CUS/D-II/EXP/ICD/TKD/1152 dated 23rd September, 2021 was passed wherein the Appeal was allowed and the Order- in-Original dated 19th November, 2020 was set aside. The said order also set aside the penalties and redemption fine as a relief. In view of the order-in- appeal dated 23rd September, 2021, the Petitioner vide letter dated 29th December, 2021 requested the Respondent No. 2 release the pending drawback and credit the same. The said letter was communicated to the Assistant Commissioner (IGST) and the same was accepted by the competent authority.

6. Thereafter, the Petitioner requested the Office of the Deputy Commissioner of Customs (Recovery) to issue no dues Certificate. However, the Petitioner is stated to have not received any reply. Eventually, the Petitioner received a letter from the Assistant Commissioner (BRC Cell) on 24th March, 2022, requesting submission of export proceeds details in the prescribed format and coordination with their bank for EDPMS updates.

Subsequently, the Petitioner obtained certificates from the respective banker certifying the realization and upload of export proceeds from 1st April, 2014 to 31st March, 2018. The said documents were submitted to the Assistant Commissioner, however it is stated that the duty drawback amount remained unpaid.

7. In view of the non-payment, the Petitioner approached the High Court via W.P. (C) No. 10459/2022, leading to multiple hearings and assurances from the Respondent to process the drawback. While the drawback was eventually released, other consequential benefits remained pending, prompting further Court directions and adjournments for compliance.

8. In the meantime, the Petitioner received an Order-in-Original dated 10th November, 2022 wherein the allegation of the Customs Department was that in respect of certain exports which were made by the Petitioner, the actual realization of the amount in for