Home Case Index All Cases Customs Customs + HC Customs - 2023 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 457 - HC - CustomsBenefit of Duty Drawback claim - requirement to file a supplementary claim under Section 75 of the Customs Act, 1962 in order to claim benefit of duty drawback - whether this is the only recourse available to the petitioner or not - HELD THAT:- A memo has been filed by the Panel Counsel that reads that Since there was a mis-match resulting in short shipment in the number of packages in the Shipping Bill No.9663177 dated 2/11/17, the above shipping bill was not processed for refund. Subsequently, the petitioner through their Customs House Agent dt.25/1/2019 requested to issue export certificates carrying out the correction which was issued on 11/02/2019. Since the Customs House Agent had not re-registered the amended/corrected export order/shipping bill within 15 days the said shipping bill / let export order purged and the refund was not processed. The petitioner relies on a decision in the case of M/S. ABI TECHNOLOGIES VERSUS THE ASSISTANT COMMISSIONER OF CUSTOMS, TUTICORIN. [2022 (5) TMI 1136 - MADRAS HIGH COURT] wherein the prayer was for a mandamus directing the respondents to sanction a particular sum as refund. That matter is distinguishable in light of the factual finding returned by the learned Judge to the effect that all details had been furnished by that petitioner correctly in the relevant forms and it was entitled for the refund sought. In the present case, the stuffing report admittedly contains an error. There are no legal infirmity in the impugned order - petition dismissed.
|