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KERALA HIGH COURT
V. Chitambaresh, J
Ginger Fashions Pvt. Ltd. (M/s.) v. Union of India
| Table of Content |
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| 1. the petitioner exports garments and challenges the order declining drawback. (Para 1 , 2) |
| 2. respondents argue the petitioner failed to comply with documentation requirements. (Para 3 , 5 , 6) |
| 3. the court discusses the authority of banks to authorize extensions of time for claim eligibility. (Para 4 , 8) |
| 4. legal provisions guiding drawback claims and their timelines are reviewed. (Para 7 , 9) |
| 5. the court orders reconsideration of the claims based on proper documentation. (Para 10) |
1. The petitioner is engaged in the export of garments to various countries. The petitioner has approached this Court, being aggrieved by Ext.P14 order, by which the revision petition filed by the petitioner against the order declining the drawbacks claimed by the petitioner for the exports made by him by way of two shipping bill were declined.
2. Facts that lead to the filing of this writ petition are as follows:
As part of the business activities, the petitioner exported certain items as per the shipping bills dated 01/07/2014 and 09/07/2014. The claim for drawback for the exports made as per the aforesaid shipping bills were declined by the 3rd respondent as per Ext.P9 order, on the reas
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