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HC dismissed the petition challenging Show Cause Notice (SCN) related to duty drawback scheme. The Court found no limitation bar for issuing SCNs due to fraudulent export documentation, where significant invoice value discrepancies were discovered (inflated from 2,176 USD to 56,032 USD). While declining direct writ intervention, the Court permitted the petitioner to pursue statutory appellate remedy under Section 128 of Customs Act, 1962, emphasizing that alternative legal recourse exists to contest the SCN's substantive allegations. The petition was disposed of, directing the petitioner to follow prescribed statutory appellate mechanism.
HC dismissed the petition challenging Show Cause Notice (SCN) related to duty drawback scheme. The Court found no limitation bar for issuing SCNs due to fraudulent export documentation, where significant invoice value discrepancies were discovered (inflated from 2,176 USD to 56,032 USD). While declining direct writ intervention, the Court permitted the petitioner to pursue statutory appellate remedy under Section 128 of Customs Act, 1962, emphasizing that alternative legal recourse exists to contest the SCN's substantive allegations. The petition was disposed of, directing the petitioner to follow prescribed statutory appellate mechanism.
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