Duty drawback recovery demands may be remitted for fresh verification of sale proceeds and supporting documents.

Customs authorities were required to reconsider a duty drawback recovery demand after the petitioner claimed realisation of sale proceeds and produced supporting documents, including a portal communication showing removal of the alert. As the Revenue did not dispute that such material could be verified and could justify a revised order, the impugned order was set aside and the matter was remitted for fresh consideration. The respondents were given liberty to examine the documents, issue notice if further input was needed, and pass a revised order after verification.

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Issues: Whether the impugned order and consequential demand for recovery of duty drawback were liable to be set aside and the matter remitted for fresh consideration after verifying the petitioner's documents relating to realisation of sale proceeds.

Analysis: The petitioner asserted that the sale proceeds had been realised and that the relevant documents had already been furnished, including the web portal communication dated 25-9-2020 showing removal of the alert. The Revenue did not dispute that such documents, if produced, could be reconsidered and that a revised order could be passed after verification. In view of the availability of such material and the need to examine it afresh, the matter required reconsideration by the Customs authorities.

Conclusion: The impugned order was set aside and the matter was remitted to the respondents for reconsideration, with liberty to verify the petitioner's documents and pass a revised order after notice if further input was required.

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