SCN and OIO under Customs not Served to Tapioca Exporter: Madras HC Grants Opportunity for Hearing and Production of BRCs or CA Certificate

The Madras High Court has granted an opportunity for hearing and production of BRCs (Bank Realisation Certificates) or CA certificates to a tapioca exporter, as SCN (Show Cause Notice) and OIO (Order-in-Original) under Customs were not served to them. This ruling underscores the fundamental principle of natural justice, which mandates proper communication of all notices and orders to the affected party. The court’s intervention ensures that the exporter gets a fair chance to present their case and produce necessary documents to justify their claims, particularly for export incentives like duty drawback, which rely on realization proofs.