https://www.taxtmi.com/caselaws?id=778578 The Madras High Court treated the challenge to rejection of duty drawback for two shipping bills as bona fide where the earlier Bank Realisation Certificate contained an erroneous date and the later printed statement matched the realisation dates. On that basis, the Court declined to insist on a statutory appeal under Section 128 of the Customs Act, 1962, set aside the rejection only for those two shipping bills, and remitted the matter for fresh consideration on merits. The petitioner was directed to produce the corrected certificate and explain the apparent date error in the earlier entry. en-us Mon, 11 Aug 2025 00:00:00 +0530 Wed, 17 Sep 2025 15:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778578 The Madras High Court treated the challenge to rejection of duty drawback for two shipping bills as bona fide where the earlier Bank Realisation Certificate contained an erroneous date and the later printed statement matched the realisation dates. On that basis, the Court declined to insist on a statutory appeal under Section 128 of the Customs Act, 1962, set aside the rejection only for those two shipping bills, and remitted the matter for fresh consideration on merits. The petitioner was directed to produce the corrected certificate and explain the apparent date error in the earlier entry. Case-Laws Customs Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778578