Authority: High Court of Judicature at Madras
Order Date: 10-09-2026
Case Overview
- Petitioner: M/s.Routetomarket Media India Pvt Ltd (IEC AAICR6501Q), Bangalore, filed WP No.25998 of 2026 under Article 226 seeking certiorari against an ex‑parte customs order (Original No.112305/2025 dated 17‑Mar‑2025) issued by the Deputy Commissioner of Customs (BRC‑DBK), Chennai.
- The order had been passed under Section 75(1) of the Customs Act, 1962 and related drawback rules, on the ground that the petitioner allegedly failed to realise export sale proceeds within the period prescribed under the Foreign Exchange Management Act, 1999.
- The petitioner claimed it did not receive the show‑cause notice and was denied a hearing; the respondent contended that notice was sent to the address on record and opportunities were offered, which the petitioner did not utilise.
- The petitioner produced receipts from the Ministry of Commerce, Directorate General of Foreign Trade showing that export proceeds were realised.
Final Outcome
- The Court held that the petitioner had not substantiated the claim of non‑receipt of the notice, but found no prejudice in granting a further opportunity to be heard; consequently, the impugned order dated 17‑Mar‑2025 is set aside.
- The matter is remitted to the Deputy Commissioner of Customs for fresh consideration; the respondent must issue a notice to the petitioner’s address, allow a hearing, consider all documents produced, and pass appropriate orders within two months of receipt of this order.
- The petitioner is directed to update its address with the appropriate authority.
- No order as to costs.
Topics: Customs Drawback, Judicial Review