Order demanding duty drawback recovery quashed for violating natural justice under Section 117 Customs Act

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....The HC quashed the impugned order demanding recovery of duty drawback and penalty under section 117 of the Customs Act, 1962, due to violation of natural justice principles. The petitioner, having paid the disputed amount under protest and submitted documents supporting fulfillment of export obligations, was entitled to a personal hearing. The Court held that denying the petitioner an opportunity to contest liability would cause irreparable harm. Since the revenue had already been secured, no prejudice was caused to the respondent. The matter was remanded for fresh adjudication on merits, ensuring compliance with natural justice and affording the petitioner a fair hearing. The Court refrained from expressing any opinion on the substantive merits of the case.....