2024 (10) TMI 69 - HC - Customs

Violation of principles of natural justice - cancellation of duty drawback sanctioned to the petitioner - petitioner had failed to produce necessary Bank Realization Certificates - HELD THAT - A reading of the Impugned Order indicates that there is a clear violation of the principles of natural justice as the Bank Realization Certificates purportedly filed by the petitioner on 30.05.2017 has not been considered while passing the Impugned Order, even if the petitioner is to be found fault with for not appearing for personal hearing on the date fixed for personal hearing in the Personal Hearing Notice dated 15.03.2021. Under these circumstances, this Court is therefore left with no other option except to quash the Impugned Order and to remit the case back to the first respondent to pass a fresh order on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order. This Writ Petition is disposed of.

Summary

The High Court of Madras quashed an Impugned Order due to a violation of natural justice principles. The petitioner had exported goods between 2004 and 2008 and claimed duty drawback, but faced issues with necessary certificates. The Court remitted the case back to the first respondent for a fresh order within three months, directing the petitioner to file any additional reply.