https://www.taxtmi.com/caselaws?id=767366 The Court determined that the Petitioner, a Chartered Accountant accused of using false documents to claim duty drawbacks, should pursue an appellate remedy under Section 128 of the Customs Act, 1962. The Court did not delve into the merits of the limitation issue or procedural fairness but emphasized that such issues, including allegations of fraud, are best addressed through the appellate process. The petition was disposed of, granting the Petitioner the liberty to raise all objections, including those related to limitation, before the Appellate Authority. All pending applications were also disposed of. en-us Mon, 10 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767366 The Court determined that the Petitioner, a Chartered Accountant accused of using false documents to claim duty drawbacks, should pursue an appellate remedy under Section 128 of the Customs Act, 1962. The Court did not delve into the merits of the limitation issue or procedural fairness but emphasized that such issues, including allegations of fraud, are best addressed through the appellate process. The petition was disposed of, granting the Petitioner the liberty to raise all objections, including those related to limitation, before the Appellate Authority. All pending applications were also disposed of. Case-Laws Customs Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767366