https://www.taxtmi.com/caselaws?id=387319 Writ jurisdiction may be maintained despite an alternative remedy where the petition raises pure questions of law and jurisdiction. In drawback recovery matters, proceedings must still be initiated within a reasonable time when no statutory limitation is prescribed, and a five-year period from export or assessment is treated as reasonable. Recovery under Rule 16 of the repealed 1995 Drawback Rules is not sustainable after the 2017 Rules came into force unless the saving provision preserves the particular action. The statutory scheme also does not permit the department to reopen and reassess the FOB value of completed exports for drawback recovery in the absence of express authority. en-us Fri, 18 Oct 2019 00:00:00 +0530 Mon, 21 Oct 2019 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387319 Writ jurisdiction may be maintained despite an alternative remedy where the petition raises pure questions of law and jurisdiction. In drawback recovery matters, proceedings must still be initiated within a reasonable time when no statutory limitation is prescribed, and a five-year period from export or assessment is treated as reasonable. Recovery under Rule 16 of the repealed 1995 Drawback Rules is not sustainable after the 2017 Rules came into force unless the saving provision preserves the particular action. The statutory scheme also does not permit the department to reopen and reassess the FOB value of completed exports for drawback recovery in the absence of express authority. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387319