https://www.taxtmi.com/caselaws?id=758228 A demand order confirming drawback recovery was set aside because it was passed without a meaningful opportunity of hearing and without properly dealing with the petitioner's reply. The petitioner had claimed to have furnished bank realisation certificates, negative statements and other export records, but the impugned order did not address those materials. The HC held that such procedural infirmity justified interference and remand. The matter was sent back for fresh adjudication on merits after giving the petitioner an opportunity to produce the relevant shipping bill-wise particulars and supporting documents, with liberty to proceed on the available record if cooperation was not forthcoming. en-us Fri, 09 Aug 2024 00:00:00 +0530 Tue, 10 Sep 2024 08:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758228 A demand order confirming drawback recovery was set aside because it was passed without a meaningful opportunity of hearing and without properly dealing with the petitioner's reply. The petitioner had claimed to have furnished bank realisation certificates, negative statements and other export records, but the impugned order did not address those materials. The HC held that such procedural infirmity justified interference and remand. The matter was sent back for fresh adjudication on merits after giving the petitioner an opportunity to produce the relevant shipping bill-wise particulars and supporting documents, with liberty to proceed on the available record if cooperation was not forthcoming. Case-Laws Customs Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758228