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2012 (11) TMI 649 - MADRAS HIGH COURTDuty drawback Section 74 of the Customs Act 1962 - challenge to the letter denial process of duty drawback claim - letter was challenged by way of certiorarified mandamus and thereafter the writ petition was amended for the relief of mandamus to direct the respondents to pass a speaking order. - held that:- That relief cannot be granted unless and until the petitioner complies with the direction issued in the letter dated 4.10.2005 as the respondents cannot pass a speaking order without relevant records that have to be produced by the petitioner. No mandamus as sought for can be issued in this writ petition except giving liberty to the petitioner to submit the reply with relevant records to the authority and canvass the issue on merits and in accordance with law. The Writ Petition stands disposed of as above. No costs. Consequently, connected miscellaneous petition is closed.
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