https://www.taxtmi.com/caselaws?id=775488 The HC quashed the impugned order imposing recovery of Duty Drawback and penalty under the Customs Act, 1962, on grounds of violation of natural justice. Since the petitioner paid the amounts under protest and submitted documents showing fulfillment of export obligations, the court held they must be given an opportunity for a personal hearing to contest liability. The matter was remanded to the respondent for fresh consideration on merits, ensuring adherence to natural justice principles. The court did not rule on the substantive merits of the petitioner's claims. The petition was disposed by way of remand to prevent irreparable loss to the petitioner without causing revenue loss to the respondent. en-us Fri, 18 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775488 The HC quashed the impugned order imposing recovery of Duty Drawback and penalty under the Customs Act, 1962, on grounds of violation of natural justice. Since the petitioner paid the amounts under protest and submitted documents showing fulfillment of export obligations, the court held they must be given an opportunity for a personal hearing to contest liability. The matter was remanded to the respondent for fresh consideration on merits, ensuring adherence to natural justice principles. The court did not rule on the substantive merits of the petitioner's claims. The petition was disposed by way of remand to prevent irreparable loss to the petitioner without causing revenue loss to the respondent. Case-Laws Customs Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775488