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 The petitioner argued that the order was invalidly served at an outdated address despite having updated the address with the relevant authorities. The court noted that the order and notices for personal hearings had indeed been sent to the outdated address, raising questions about the validity of the service.
The petitioner further presented evidence of export proceeds realization and was directed to submit relevant documents to substantiate the entitlement to the duty drawback within two weeks. The court set aside the impugned order and instructed the Customs Department to re-evaluate the case upon receiving the representation, ensuring a reasonable opportunity for the petitioner to be heard.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The present writ petition is filed challenging the impugned order dated 27.03.2021 whereby the 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.
