Madras HC Overturns Duty Drawback Recovery Order Due to Improper Service; Petitioner to Resubmit Documents for Review.

The Madras HC set aside the impugned order dated 27.03.2021, which demanded recovery of duty drawbacks from the petitioner due to alleged non-realization of export proceeds. The court found that the order was improperly served to an outdated address. The petitioner is instructed to submit a representation with supporting documents within two weeks, which the respondents must consider, allowing the petitioner a fair hearing. The writ petition was disposed of without costs, and all related miscellaneous petitions were closed.

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In the case before the Madras High Court, the petitioner challenged the impugned order dated 27.03.2021, which ordered the recovery of duty drawbacks due to the petitioner's alleged failure to provide proof of export proceeds realization. The petitioner argued that the service of the order was invalid as it was sent to an old address despite the petitioner having notified the relevant authorities of a change in address, which was also updated in the IEC portal.

The respondents acknowledged that both the notices for personal hearings and the impugned order were sent to the petitioner's old address. The petitioner claimed that export proceeds had indeed been realized, supported by a bank statement, and the respondents agreed to consider this evidence if submitted within two weeks.

The court set aside the impugned order, directing the petitioner to submit a representation with supporting documents within two weeks. The respondents are to consider this submission and pass orders in accordance with the law, ensuring the petitioner is given a reasonable opportunity to be heard. The writ petition was disposed of without costs, and related miscellaneous petitions were closed.

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