2024 (9) TMI 472 - HC - Customs

Demand confirmed against 177 shipping bills - confirmation of demand on the ground that the petitioner has not produced relevant bank realization certificates for the drawback claimed by the petitioner on the export made by the petitioner between 2006-2007 - no clear discussion to the response of the petitioner - violation of principles of natural justice - HELD THAT - The impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law. It is made clear that the petitioner shall co-operate to the respondent and furnish all the documents in respect of the exports made under the respective shipping bills for which relief was granted to the petitioner under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. This writ petition stands disposed of.

Summary

The petitioner challenged an order confirming a demand of Rs. 39,53,575/- against 177 shipping bills for lack of bank realization certificates. The petitioner had previously submitted relevant documents but the demand was still confirmed. The court set aside the order, remitting the case back to the respondent for a fresh decision after giving the petitioner a chance to be heard. The respondent must complete the process within three months.