https://www.taxtmi.com/caselaws?id=421640 Where Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 authorises recovery of erroneous drawback but fixes no express limitation, the power must still be exercised within a reasonable period. The Gujarat HC held that stale recovery action cannot be sustained merely because the rule is silent on time limits, especially where finalised and self-assessed shipping bills had already attained finality. A delayed show cause notice seeking to reopen those assessments was therefore impermissible on the facts. The notice was quashed as issued, while limited liberty was preserved to proceed only for claims not barred by the reasonable-period principle. en-us Wed, 13 Apr 2022 00:00:00 +0530 Thu, 28 Apr 2022 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421640 Where Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 authorises recovery of erroneous drawback but fixes no express limitation, the power must still be exercised within a reasonable period. The Gujarat HC held that stale recovery action cannot be sustained merely because the rule is silent on time limits, especially where finalised and self-assessed shipping bills had already attained finality. A delayed show cause notice seeking to reopen those assessments was therefore impermissible on the facts. The notice was quashed as issued, while limited liberty was preserved to proceed only for claims not barred by the reasonable-period principle. Case-Laws Customs Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421640