M/S.New Sun Innovaation vs. The Assistant Commissioner Of Customs (Brc)
Held
The Court held that the petitioner's case appeared genuine, particularly in light of the revised Bank Realisation Certificate. The Court decided to quash the impugned order of the Appellate Commissioner to the extent it rejected the petitioner's duty drawback claim for the two specified shipping bills. The matter was remitted back to the first respondent (Assistant Commissioner of Customs) for re-examination and a fresh order. The petitioner was directed to submit the revised Bank Realisation Certificate and provide an explanation for the initial error in the date. The first respondent was instructed to pass a fresh order on merits within three months of receiving the copy of the order, with the petitioner's cooperation. The Court found no reason to direct the petitioner to file a statutory appeal under Section 128 of the Customs Act, 1962, given the circumstances.
Facts
The petitioner, M/s.New Sun Innovaation, filed a writ petition challenging an order passed by the Appellate Commissioner. The petitioner sought a refund of duty drawback for two specific shipping bills, totaling Rs. 2,20,028/-. The petitioner had previously submitted a Bank Realisation Certificate with an erroneous date. A subsequent certificate, printed on July 18, 2024, provided corrected realization dates for the two shipping bills. The petitioner requested the matter be remitted to the original authority for reconsideration based on this new certificate and stated they would not claim rights over other shipping bills mentioned in the impugned order. The Court noted the petitioner's case appeared genuine.
Key Issues
1. Whether the impugned order of the Appellate Commissioner, dated 29.09.2023, which partly allowed and partly dismissed the petitioner's appeal against the Order in Original dated 22.09.2020, is to be quashed in so far as it rejected the petitioner's claim for duty drawback for the specified shipping bills. Petitioner's Contention: The petitioner argued that a revised Bank Realisation Certificate, printed on 18.07.2024, provided correct realization dates for the two shipping bills in question, and requested the matter be remitted to the original authority for reconsideration in light of this new evidence. The petitioner also stated they would not pursue claims related to other shipping bills. Respondents' Contention: The judgment does not record any specific arguments made by the respondents.
Sections Cited
Section 128
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11.08.2025 CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.(MD)No.20659 of 2025 and W.M.P(MD)No.15995 of 2025 M/s.New Sun Innovaation, 7/203-A, Guruvayurappan Nagar, Periyapommanickan Palaym, Pooluvapatti(Post), Tirupur - 641 602. ...Petitioner Vs. 1.The Assistant Commissioner of Customs (BRC), Office of the Commissioner of Customs, Custom House, Tuticorin - 628 004. 2.The Commissioner of GST and Central Excise (Appeals),
Office of the Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office Trichy, No.1, Williams Road,
Cantonment, Trichy - 621 001. ...Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records of the impugned order in Appeal No.82 of 2023-TTN(CUS)-APP, dated 29.09.2023, passed by the second respondent and all consequential proceedings, notices and orders arising out of it, and quash the same as illegal and void ab initio and pass such other or further orders as this Court. 1/5 https://www.mhc.tn.gov.in/judis
For Petitioner :
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