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Case Law Details

Case Name : M.A. Wajid & Co. Vs The Assistant/Deputy Commissioner of Customs (BRC-DBK) (Madras High Court)
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M.A. Wajid & Co. Vs The Assistant/Deputy Commissioner of Customs (BRC-DBK) (Madras High Court)

In the case of M.A. Wajid & Co. vs The Assistant/Deputy Commissioner of Customs (BRC-DBK), the petitioner, engaged in the export of footwear, availed duty draw back, contingent upon the realization of export proceeds within a stipulated time frame. The petitioner asserted that the export proceeds were indeed realized and backed this claim with pertinent documents like bank realization certificates. However, the petitioner received a communication dated 29.11.2023 referring to an o

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