Order for denial of Duty Drawback Claim of 2015 was quashed in absence of issuance of mandatory deficiency memo u/r 13(3)(a)

Royale Marine Impex Pvt. Ltd. Vs Assistant Commissioner of Customs (EDI-Drawback) (Madras High Court) Conclusion: Since customs authority had failed to follow the mandatory procedure under Rule 13(3)(a) of the Customs, Central Excise Duty and Service Tax Drawback Rules, 1995, by not issuing a deficiency memo within the prescribed timeline before rejecting the claims, therefore, the customs department was directed to reconsider the matter. Held: Assessee had filed duty drawback claims pertaining to five shipping bills dated between October and December 2015, cumulatively amounting to over ₹11...