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2024 (5) TMI 874 - HC - CustomsSeeking certified copy of the order in original - export proceeds - duty draw back - condition that export proceeds are realized within the prescribed time limit - HELD THAT - The relief prayed for is limited to a direction to provide a certified copy of the order in original. Even if the respondent had previously served the certified copy on the petitioner, it is always open to the respondents to state that the certified copy was served on the petitioner earlier and provide evidence thereof. This will not stand in the way of the respondents providing another copy thereof to the petitioner. Therefore, W.P. is disposed of by directing the respondents to provide a certified copy of the order in original dated 26.12.2022 to the petitioner within thirty days from the date of receipt of a copy of this order. No costs.
Issues: Petitioner seeks a certified copy of the order in original dated 26.12.2022 u/s Customs Act, 1962.
The petitioner, engaged in the export business of footwear, availed duty draw back with the condition of realizing export proceeds within the prescribed time limit. Claiming that export proceeds were realized and relevant documents obtained, the petitioner received a communication referring to the order in original dated 26.12.2022. Requesting a copy of the order as they did not possess one, the petitioner filed a writ petition seeking a direction for the issuance of a certified copy. The petitioner's counsel presented documents to show that export proceeds were indeed realized and necessary documents were available, emphasizing that the petitioner was not served with a copy of the order in original. The respondents' senior standing counsel argued that providing another copy of the order was unnecessary if it had already been served on the petitioner as per the Customs Act, 1962. The court granted the relief sought by the petitioner, directing the respondents to provide a certified copy of the order in original dated 26.12.2022 within thirty days from the date of receipt of the court's order, regardless of whether a copy had been previously served.
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