2025 (1) TMI 750

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....-<br>Customs<br>Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. Hari Radhakrishnan For the Respondents : Mr. S.V. Srinivasan, Standing Counsel. ORDER The present writ petition is filed challenging the impugned order dated 27.03.2021 whereby the recovery of drawback which has been availed by the petitioner was ordered on the premise that the petitioner had failed to fur....

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....s would submit that a Show Cause Notice was issued to the exporter on 19.09.2017, followed by personal hearings offered on 24.03.2021, 25.03.2021 and 17.03.2021. 4. To a pointed question as to whether the notices of personal hearing and the impugned order were sent to the old address or new address, it was submitted by the learned counsel for the respondents that they were sent to the old addre....