9911796707
TMI Blog2017 (9) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... - principles of natural justice - Held that: - original authority had no opportunity to examine as to the correctness of the stand taken by the petitioner that the bank certificate of export and realisation has been obtained by them. Since it was an ex parte proceedings, the appellate and the revisional authority did not embark upon such exercise and they dismissed the appeal/revision on technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 3. 2. The petitioner is a Government of India Company and they had exported a consignment of power loom ready made garments for a value of ₹ 3,01,624/- through the Port of Chennai under shipping bill No.37 dated 12.01.1997. On the goods so exported, the petitioner was eligible to claim drawback as per the Drawback Schedule published by the Government of India as export incentive. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the petitioner. On the petitioner receiving the copy of the order passed by the 3rd respondent in the new address, they addressed the Deputy Commissioner of Customs [Drawback], vide letter dated 03.09.2004, submitting the bank certificate of export and realisation. After nearly a month, they received a reply stating that the petitioner has to file the appeal. But by then, the period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be nonsuited on technical grounds and therefore, this Court is inclined to issue necessary directions in this regard. 5. Accordingly, the Writ Petition is allowed and the impugned order is set aside and the matter is remanded to the 3rd respondent for fresh consideration, who shall take into consideration the bank certificate of export and realisation dated 13.12.1997, examine the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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