Monesh Bhajalal Hinduja Vs Commissioner of Customs (Madras High Court)
The writ petition was filed seeking a direction to the respondents to issue manual credit of Drawback along with RoSCTL benefits (Scheme Code–60) to the petitioner’s bank account in respect of three specified shipping bills dated 13.01.2022, 23.02.2022, and 13.04.2022. The petitioner relied on an Order-in-Original dated 26.04.2023 passed by the Commissioner of Customs, Chennai IV, which had allowed conversion of these shipping bills from the Drawback Scheme (Scheme Code–19) to Drawback plus RoSCTL (Scheme Code–60).
The petitioner stated that the Order-in-Original had attained finality, as no appeal had been filed against it. However, despite the favourable order, the petitioner was unable to obtain the monetary benefit because the ICEGATE portal did not permit processing of the credit. As a result, the petitioner approached the Court seeking manual credit to the specified bank account for implementation of the order.
The Court examined the operative portion of the Order-in-Original dated 26.04.2023. Under paragraph 10, the Commissioner of Customs had rejected the conversion request for certain shipping bills. Under paragraph 11, the Commissioner expressly allowed the conversion request for the three shipping bills forming the subject matter of the writ petition, permitting their conversion from Drawback Scheme to Drawback plus RoSCTL Scheme.
