Madras HC Quashes Duty Drawback Recovery, Orders Re-evaluation

Noorbudeen Shajahan Vs Deputy Commissioner of Customs (CH-IV) (Madras High Court) In the case of Noorbudeen Shajahan Vs Deputy Commissioner of Customs (CH-IV), the Madras High Court quashed an order dated 27.03.2021 for the recovery of duty drawback from the petitioner. The recovery was premised on the alleged failure to provide proof of export proceeds realization for certain shipping bills. The petitioner argued that the order was invalidly served at an outdated address despite having updated the address with the relevant authorities. The court noted that the order and notices for personal h...