Duty drawback recovery set aside for non-consideration of representation and denial of effective personal hearing, with remand ordered.

A demand order confirming recovery of duty drawback was set aside because the authority failed to consider the petitioner's earlier letter enclosing bank realisation certificates and connected statements, even though the letter had been acknowledged. The order was also passed without dealing with the representation or granting an effective personal hearing, making it non-speaking and procedurally unfair. The matter was remitted for fresh consideration on merits after supplying the letter and annexures to the respondent and affording a personal hearing.

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Issues: Whether the demand order confirming recovery of duty drawback was liable to be set aside for non-consideration of the petitioner's earlier letter and for failure to afford an opportunity of hearing, and whether the matter required remand for fresh consideration.

Analysis: The petitioner had furnished details of bank realisation certificates and connected statements by letter dated 22.02.2011, which was acknowledged by the respondent on 01.03.2011. Those materials were not considered before passing the impugned order. The order was passed without dealing with the petitioner's representation and without effective opportunity of personal hearing, rendering it non-speaking.

Conclusion: The impugned order was set aside and the matter was remitted to the respondent for fresh consideration on merits after furnishing a copy of the letter and annexures and after granting personal hearing.

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