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2017 (4) TMI 1204 - HC - CustomsMaintainability of revision petition - production of proof for realisation of the export proceeds - Bank Realisation Certificate - Held that: - it is evident that the Original Authority has not adverted to the particular Bank Realisation Certificate produced by the petitioner and considered the same, especially when the Appellate Authority has specifically directed to do so - confirmation of such order passed by the Original Authority in the further appeal and revision also cannot be sustained, unless the Original Authority consider the Bank Realisation Certificate produced by the petitioner and give a specific finding as to whether those Bank Realisation Certificates are containing the required particulars for allowing the duty drawback - matter is remitted back to the Original Authority viz., the second respondent herein for passing fresh order - petition allowed by way of remand.
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