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HC ruled on customs duty drawback dispute, holding no specific limitation period exists under Rule 16 of Duty Drawback Rules. The court found no violation of natural justice and permitted the petitioner to file an appeal under Section 128 of Customs Act, 1962 by 15th July, 2025. The appeal will be adjudicated on merits if filed within the prescribed timeframe, without being time-barred. The impugned order dated 31st January, 2025, was upheld, and the petition was disposed of accordingly.
HC ruled on customs duty drawback dispute, holding no specific limitation period exists under Rule 16 of Duty Drawback Rules. The court found no violation of natural justice and permitted the petitioner to file an appeal under Section 128 of Customs Act, 1962 by 15th July, 2025. The appeal will be adjudicated on merits if filed within the prescribed timeframe, without being time-barred. The impugned order dated 31st January, 2025, was upheld, and the petition was disposed of accordingly.
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