M/s. P.T.Exports v. The Commissioner of Customs (Exports)
Case brief
What is this about?
The High Court allowed the writ petition challenging an order confirming drawback demand. Set aside the impugned order directing rehearing and fresh disposal on merits after affording personal hearing to the petitioner within two months.
What did the court decide?
Impugned order set aside and case remitted to respond to fresh orders on merits after personal hearing.
What the court decided
W.P.No.10254 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.09.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.10254 of 2022
and
W.M.P.Nos.9970 & 9971 of 2022
M/s.P.T.Exports Rep.by its Proprietor
P.Thirunavukarasu ... Petitioner
vs.
- The Commissioner of Customs ( Exports), Office of the Commissioner of Customs, Chennai – IV, Custom House, No.60, Rajaji Salai,
- Chennai 600 001.
Issues for consideration
2 issues framed by the court
Whether the confirmatory order imposing drawback demand was passed violating principles of natural justice or after affordance of opportunity of personal hearing.
Whether the petitioner can approach the High Court via writ petition for reconsideration of the order on merits given head on the matter of limitation on appeal.
Parties & counsel
- petitioner
M/s.P.T.Exports Rep.by its Proprietor P.Thirunavukarasu
- respondent
The Commissioner of Customs (Exports)
- respondent
The Deputy Commissioner of Customs (BRC-DBK)
- respondent
The Assistant Commissioner of Customs, Arrear Recovery Cell
Coram
Case details
As recorded by the court registry
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