Case Law Details
Flextronics India Pvt. Ltd. Vs Joint Secretary / Director (Drawback) (Madras High Court)
Madras High Court held that petitioner duly provided detailed reasons as to why they were unable to file the duty drawback claim within the prescribed time, whereas, impugned order was passed without stating reasons for rejecting the claim. Such impugned order being a cryptic and non-speaking is liable to be quashed.
Facts- These writ petitions have been filed challenging the impugned orders passed by the first respondent under Rule 7A of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, rejecting the petitioner’s request for claiming duty drawback as per the provisions of Section 74 of the Customs Act, 1962 on the ground that the petitioner has not satisfactorily established the reasons for delay in filing the duty drawback claim.
Conclusion- Held that the petitioner has satisfied all the statutory requirements for claiming duty drawback as per the provisions under Section 74 of the Customs Act, 1962. When the petitioner has given detailed reasons as to why they were unable to file the duty drawback claim within the prescribed time, the first respondent ought to have considered the said reasons objectively, but as seen from the impugned orders, no reasons have been given for rejecting the petitioner’s reasons for non filing of the awback claim on time. Being a cryptic and non-speaking order, the impugned orders will have to be necessarily quashed and the matter has to be remanded back to the first respondent for fresh consideration on merits and in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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