HC quashed order denying Duty Drawback without considering uploaded BRS

Style Garments Vs Commissioner of Customs (Madras High Court) Introduction: In a recent judgment, the Madras High Court quashed an impugned order that denied Style Garments the benefits of duty drawback. The Court pointed out that the relevant Bank Realization Statement (BRS) had been uploaded in the portal but was not considered by the authorities. This article delves into the intricate details of this landmark judgment to understand its ramifications. The Facts of the Case: Style Garments, the petitioner, had exported goods and was eligible for duty drawback benefits. However, the respondent...