https://www.taxtmi.com/caselaws?id=768468 Gujarat HC quashed show cause notices challenging recovery of excess drawback payments. Court applied precedent from M/s. SJS International case, ruling that while Rule 16 of Drawback Rules lacks prescribed time limit, reasonable limitation period must be read into the provision. Despite notices being issued within three years of shipping bill, seven-year delay in adjudication rendered them time-barred. Additional factor of notices being kept in "call book" without informing petitioner constituted breach of natural justice. Petition allowed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768468 Gujarat HC quashed show cause notices challenging recovery of excess drawback payments. Court applied precedent from M/s. SJS International case, ruling that while Rule 16 of Drawback Rules lacks prescribed time limit, reasonable limitation period must be read into the provision. Despite notices being issued within three years of shipping bill, seven-year delay in adjudication rendered them time-barred. Additional factor of notices being kept in "call book" without informing petitioner constituted breach of natural justice. Petition allowed. Case-Laws Customs Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768468