Rochiram And Sons vs Union Of India (Uoi) And Ors.

The Supreme Court addressed the issue of duty drawback under Section 74 of the Customs Act, 1962, where the Assessee sought a refund after re-exporting defective goods. The Court held that the rejection of the duty drawback claim based on the mode of payment (debit in DEPB) was valid, as the relevant Public Notice was not applicable to the Assessee's case since the re-export occurred before its issuance. The Court upheld the decisions of the lower authorities and dismissed the Assessee's appeal, affirming the legal principle that compliance with procedural requirements is essential for claiming duty drawbacks.