Drawback Demand Quashed as Exporter Not Properly Heard: Madras HC Orders Reconsideration, Directs Exporter to Submit BRCs

The Madras High Court has quashed a "drawback demand," as the "exporter was not properly heard," and has ordered "reconsideration," directing the exporter to submit "BRCs (Bank Realization Certificates)." The court found that the original demand for repayment of duty drawback was passed ex parte because notices were sent to an outdated address. The court emphasized the importance of natural justice and fair hearing, directing the customs authorities to provide a personal hearing and allow the exporter to submit the necessary BRCs, which are crucial for proving export proceeds realization.