https://www.taxtmi.com/caselaws?id=438328 Duty drawback, confiscation and penalty proceedings were held time-barred because they were initiated after an inordinate delay and the conditions for invoking the extended limitation period were not established. On merits, the demand also failed because the record did not prove fictitious exports or return of export remittances: the exporter produced shipping documents and bank realisation certificates, the bank re-verified the certificates, and there was no evidence of diversion of goods or repayment of proceeds. The drawback demand, confiscation and penalty were therefore unsustainable, and consequential relief followed. en-us Thu, 25 May 2023 00:00:00 +0530 Tue, 27 Jan 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438328 Duty drawback, confiscation and penalty proceedings were held time-barred because they were initiated after an inordinate delay and the conditions for invoking the extended limitation period were not established. On merits, the demand also failed because the record did not prove fictitious exports or return of export remittances: the exporter produced shipping documents and bank realisation certificates, the bank re-verified the certificates, and there was no evidence of diversion of goods or repayment of proceeds. The drawback demand, confiscation and penalty were therefore unsustainable, and consequential relief followed. Case-Laws Customs Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438328