Duty Drawback Recovery Order issued in absence of prior notice to assessee was invalid

Ambara Exports Vs Deputy Commissioner of Customs (Madras High Court) Conclusion: Since assessee was not allowed an opportunity to present all Bank Realization Certificates (BRCs) for the concerned shipping bills and produced documents before the authorities to substantiate that they were not liable to return the drawback amount. The Court quashed the impugned order and remanded the matter to the Deputy Commissioner of Customs for fresh consideration on merits Held: In the instant case, for recovery of the availed drawback amounting to Rs.3,76,447/- against shipping bills mentioned in table-I a...