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2024 (4) TMI 48 - HC - CustomsSeeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - HELD THAT:- The petitioner is entitled to duty drawback to the tune of Rs. 4,97,202/- in respect of the aforesaid shipping bills corresponding to the exported goods to the value of Rs. 66,11,867/-. However, at the time of consideration, the petitioner was not in a position to submit a statement of bank realization. The claim of the petitioner was also rejected on the ground that he had not produced the bank realization certificate. Now, the petitioner is before this Court. In the type set, the petitioner has enclosed the bank realization statement. This Court is of the considered opinion that the matter needs to be remitted back for reconsideration. The petitioner is directed to submit the bank realization statement to the respondents and the respondents shall consider the same and pass orders, without insisting on limitation. Hence, the impugned orders are set aside. The respondents shall also grant personal hearing to the petitioner. The writ petition is allowed.
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