https://www.taxtmi.com/caselaws?id=211199 Rule 16A of the Customs and Central Excise Duties Drawback Rules, 1995 was construed strictly: customs authorities could initiate drawback recovery only on receipt of relevant information from the Reserve Bank of India, and the power could not be expanded to cover suo motu action or information from another source. Applying the plain meaning rule, the Court held that no additional words could be read into the provision. As the RBI had extended time for realisation and later written off the export bills, the recovery proceedings could not survive and the impugned notices and orders were quashed. en-us Mon, 23 May 2011 00:00:00 +0530 Fri, 09 Mar 2012 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211199 Rule 16A of the Customs and Central Excise Duties Drawback Rules, 1995 was construed strictly: customs authorities could initiate drawback recovery only on receipt of relevant information from the Reserve Bank of India, and the power could not be expanded to cover suo motu action or information from another source. Applying the plain meaning rule, the Court held that no additional words could be read into the provision. As the RBI had extended time for realisation and later written off the export bills, the recovery proceedings could not survive and the impugned notices and orders were quashed. Case-Laws Customs Mon, 23 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211199