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2024 (2) TMI 1324 - HC - CustomsRecovery of Duty drawback - period for realization of export proceeds - Shipping bills relating to the export of goods described as ''cotton power-loom made up articles'' - HELD THAT - The documents on record include the communication dated 06.04.2013 and the annexure thereto. Also on record are several BRCs, which appear to correspond to the 33 shipping bills, which form the subject matter of the impugned order. Thus, there is prima facie evidence that the export proceeds were realized. In order to provide an opportunity to the petitioner to place these documents before the respondent for consideration, interference with the impugned order is warranted. Therefore, the impugned order is quashed and the matter is remanded for re-consideration. The petitioner is permitted to place all the relevant documents relating to realization of export proceeds before the respondent within a maximum period of 15 days from the date of receipt of a copy of this order. W.P. is disposed of on the above terms.
Issues involved:
The challenge to the order confirming the recovery of availed drawback. Summary: The petitioner, engaged in textile exports, had claimed duty drawback for exports between 2011-2013. The petitioner submitted negative statements for export proceeds realization between 2010-12 and Bank Realization Certificates (BRCs) for subsequent periods. Due to a change in address, the petitioner did not receive the show cause notice and did not participate in the proceedings. The petitioner's counsel argued that export proceeds were realized, and the petitioner's inability to participate was due to the address change. The respondent's counsel contended that the writ petition was filed belatedly, and the petitioner was not entitled to relief due to laches. Prima facie evidence showed that export proceeds were realized based on the documents on record. The Court quashed the impugned order and remanded the matter for reconsideration. The petitioner was given 15 days to submit relevant documents on export proceeds realization. The respondent was directed to provide a reasonable opportunity for the petitioner to be heard and issue fresh orders within two months. The case was disposed of with no costs incurred.
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