https://www.taxtmi.com/caselaws?id=759470 Cancellation of duty drawback under Section 75 of the Customs Act was set aside because the Customs authority failed to consider Bank Realization Certificates and other material submissions before directing recovery. The court treated this omission as a breach of natural justice and a defect in the decision-making process, even though the petitioner did not appear at the later personal hearing. The impugned order was quashed and the matter remitted for fresh adjudication on merits after hearing the petitioner and considering the additional reply and documents. en-us Thu, 19 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759470 Cancellation of duty drawback under Section 75 of the Customs Act was set aside because the Customs authority failed to consider Bank Realization Certificates and other material submissions before directing recovery. The court treated this omission as a breach of natural justice and a defect in the decision-making process, even though the petitioner did not appear at the later personal hearing. The impugned order was quashed and the matter remitted for fresh adjudication on merits after hearing the petitioner and considering the additional reply and documents. Case-Laws Customs Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759470