2025 (1) TMI 750 - HC - Customs

Recovery of drawback which has been availed by the petitioner was ordered on the premise that the petitioner had failed to furnish the proof of realization of export proceeds - HELD THAT - The petitioner is directed to submit their representation along with relevant documents in support of the petitioner's entitlement to the benefit of duty drawbacks within a period of two weeks from the date of receipt of a copy of this order. If such a representation is filed, the same would be considered and orders would be passed in accordance with law after affording the petitioner a reasonable opportunity of hearing. The impugned order is set aside - Petition disposed off.

Summary

In the case before the Madras High Court, the petitioner challenged the impugned order dated 27.03.2021, which ordered the recovery of duty drawbacks due to the petitioner's alleged failure to provide proof of export proceeds realization. The petitioner argued that the service of the order was invalid as it was sent to an old address despite the petitioner having notified the relevant authorities of a change in address, which was also updated in the IEC portal.

The respondents acknowledged that both the notices for personal hearings and the impugned order were sent to the petitioner's old address. The petitioner claimed that export proceeds had indeed been realized, supported by a bank statement, and the respondents agreed to consider this evidence if submitted within two weeks.

The court set aside the impugned order, directing the petitioner to submit a representation with supporting documents within two weeks. The respondents are to consider this submission and pass orders in accordance with the law, ensuring the petitioner is given a reasonable opportunity to be heard. The writ petition was disposed of without costs, and related miscellaneous petitions were closed.