M/S.New Sun Innovaation v. The Assistant Commissioner Of Customs (Brc)
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
For Petitioner : Mr.T.N.Varun Ranganathan For Respondents : Mr.R.Gowri Shankar Central Government Standing Counsel * * * * *
ORDER
The petitioner is before this Court as against the impugned order of the Appellate Commissioner, namely, the second respondent herein, vide order in Appeal No.82/23-TTN(CUS)-APP, in Appeal No.C24/53/2021-TTN(CUS), dated 29.09.2023. By the impugned order, the petitioner's appeal against the Order in Original No.1099/2020, dated 22.09.2020, was partly allowed and partly dismissed.
2.In this Writ Petition, the petitioner is seeking for a refund of the duty drawback in so far, the following due shipping bills:- Sl.
No.
Shipping Bills No. & Date LEO Date FOB (in Rs.) DBK (in Rs.) 1.
1782314 25.03.2014 26.03.2014 21,22,794/- 1,61,290/- 2.
9045157 19.12.2013 20.12.2013 7,56,380/- 58,738/- Total 28,79,174/- 2,20,028/- 2/5
3.The learned Counsel appearing for the writ petitioner has submitted that earlier, the petitioner had submitted the Bank Realisation Certificate from the Bank with erroneous date of realisation as 29.03.2021. He has not produced a copy of the statement of Bank Realisation Certificate, printed on 18.07.2024, wherein, for the above two mentioned shipping bills, the date of Bank Realisation has given as 23.05.2014 and 24.03.2014, respectively. It is submitted that the matter may be remitted back to the original authority for reconsideration in the light of Bank Realisation Certificate that was printed on 18.07.2024.
4.It is also submitted that the petitioner will not claim any rights over other two shipping bills referred to in paragraph No.12.3, of the impugned order.
5.The case of the petitioner appears to be genuine. Therefore, I see no reason in directing the petitioner to file a statutory appeal before the Appellate Commissioner under Section 128 of the Customs Act, 1962. 3/5
6.Under these circumstances, the impugned order is quashed to the extent of rejection of the petitioner's duty drawback, in so far the above two mentioned shipping bills alone to the first respondent to re-examine and pass a fresh order. The petitioner shall file a copy of the said Bank Realisation Certificate and explain clearly as to how the error crept in so far as the date of the Bank Realisation Certificate as 29.03.2021, when it was earlier generated. The first respondent shall thereafter to pass a fresh order on merits as expeditiously as possible within a period of 3(three) months from the date of receipt of a copy of this order. It is made clear that the petitioner has to co-operative with the first respondent.
6.Accordingly, this Writ Petition stands disposed of. No costs. Consequently, connected Writ Miscellaneous Petition is also closed. 11.08.2025 NCC : Yes/No Index : Yes/No Internet: Yes/No RJR 4/5
C.SARAVANAN , J.
RJR To 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.
W.P.(MD)No.20659 of 2025 and W.M.P(MD)No.15995 of 2025 11.08.2025 5/5