https://www.taxtmi.com/caselaws?id=434439 Show-cause notices for recovery of alleged excess duty drawback under Rule 16 of the Duty Drawback Rules, 1995 were invalid because the power to recover erroneous drawback, though available through Section 142(1) of the Customs Act, had to be exercised within a reasonable time. The notices were issued about six to ten years after export or payment of drawback, long after the shipping bills had attained finality. The Gujarat HC held that such inordinate delay was beyond a reasonable period, followed binding precedent, and treated the notices as time barred and void, with consequential proceedings also falling. en-us Wed, 22 Feb 2023 00:00:00 +0530 Thu, 28 Sep 2023 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434439 Show-cause notices for recovery of alleged excess duty drawback under Rule 16 of the Duty Drawback Rules, 1995 were invalid because the power to recover erroneous drawback, though available through Section 142(1) of the Customs Act, had to be exercised within a reasonable time. The notices were issued about six to ten years after export or payment of drawback, long after the shipping bills had attained finality. The Gujarat HC held that such inordinate delay was beyond a reasonable period, followed binding precedent, and treated the notices as time barred and void, with consequential proceedings also falling. Case-Laws Customs Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434439