https://www.taxtmi.com/caselaws?id=769208 Delhi HC dismissed writ petition challenging SCN and order regarding fraudulent duty drawback claims from 2013-15 exports, with SCN issued in 2021. Court found no limitation bar under Rule 16 of Drawback Rules for fraud cases, noting petitioner submitted dual invoices showing 2700% overvaluation of soccer balls to different authorities. HC directed petitioner to pursue statutory appellate remedy under Section 128 of Customs Act instead of writ jurisdiction, citing availability of efficacious alternate remedy and petitioner's failure to contest allegations on merits during SCN proceedings. en-us Tue, 08 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769208 Delhi HC dismissed writ petition challenging SCN and order regarding fraudulent duty drawback claims from 2013-15 exports, with SCN issued in 2021. Court found no limitation bar under Rule 16 of Drawback Rules for fraud cases, noting petitioner submitted dual invoices showing 2700% overvaluation of soccer balls to different authorities. HC directed petitioner to pursue statutory appellate remedy under Section 128 of Customs Act instead of writ jurisdiction, citing availability of efficacious alternate remedy and petitioner's failure to contest allegations on merits during SCN proceedings. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769208