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Issues: Whether the demands for recovery of erroneously sanctioned drawback were time-barred and whether the appellants were entitled to waiver of pre-deposit and stay of recovery pending appeal.
Analysis: The recovery notices were issued after a lapse of more than seven years from the sanction of drawback. Where the drawback rules do not prescribe a specific period of limitation, action for recovery must still be taken within a reasonable period. The Tribunal applied the customs limitation framework as the benchmark for reasonableness and held that the period available in the present case had already expired. On that basis, the recovery demands were treated as barred by time. Since the demand itself was found to be time-barred, the appellants established a strong prima facie case for interim protection, and recovery steps, including attachment proceedings, were restrained during the pendency of the appeals.
Conclusion: The drawback recovery demands were held to be hit by time-bar, and unconditional waiver of pre-deposit with stay of recovery was granted in favour of the appellants.
Ratio Decidendi: Even where no express limitation period is prescribed for recovery of drawback, such power must be exercised within a reasonable time; if the recovery is initiated beyond that period, interim protection against enforcement is warranted.
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