https://www.taxtmi.com/caselaws?id=463048 Recovery of duty drawback under Rule 16A must be initiated within a reasonable period, and an unexplained delay of more than 12 years was held to be inordinate. The Madras HC found that the show cause notice issued in 2017 for shipments of 2004-2005 was delayed beyond acceptable limits, and that the petitioner's request for further time and filed replies were not duly considered in the impugned order. On that basis, the recovery action was unsustainable, the writ petition succeeded, and the order directing recovery was quashed. en-us Fri, 07 Mar 2025 00:00:00 +0530 Fri, 01 Aug 2025 10:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463048 Recovery of duty drawback under Rule 16A must be initiated within a reasonable period, and an unexplained delay of more than 12 years was held to be inordinate. The Madras HC found that the show cause notice issued in 2017 for shipments of 2004-2005 was delayed beyond acceptable limits, and that the petitioner's request for further time and filed replies were not duly considered in the impugned order. On that basis, the recovery action was unsustainable, the writ petition succeeded, and the order directing recovery was quashed. Case-Laws Customs Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463048