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2023 (2) TMI 383 - HC - CustomsAdjustment of pending drawback claims towards the demand - seeking to consider the appeal on merits without insisting pre-deposit required under Section 129E of the Customs Act, 1962 - refund of Duty Drawback alongwith the interest - HELD THAT:- This Court is of the view that the petitioner’s grievance may be allayed if directions are issued to the respondent to forthwith release the duty drawback in respect of the five Shipping Bills (out of nine shipping bills that were uploaded by the petitioner on 28.07.2015). The petitioner would, thereafter, be at liberty to utilise the funds received for complying with its obligation to make a pre-deposit to maintain an appeal before the CESTAT. This Court also considers it apposite to direct CESTAT not to reject the petitioner’s appeal (diary no. 52123/2021) for want of pre-deposit for a period of four weeks from today - Insofar as the petitioner’s claim for other remaining duty drawback is concerned (the duty drawback in respect of other Shipping Bills), the petitioner is at liberty to avail of its alternate remedy for release of the said amount. Petition disposed off.
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