The petitioner approached the High Court challenging three...

The petitioner approached the High Court challenging three orders passed by the adjudicating authority, appellate authority, and revisionary authority regarding non-realization of foreign exchange on exported goods for which drawback was sanctioned. The High Court found the petitioner's attempt to hide the truth and suppress material facts from the authorities, as well as the Court. The petition was dismissed with a cost of Rs. 5 lakhs to be paid to the Commissioner of Customs, Mumbai, within two weeks, failing which the respondents could recover the amount with 18% interest along with the amount recoverable under the original order. The Court held that any party approaching it should come with clean hands, and the petitioner's hands were muddied in this case.

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