https://www.taxtmi.com/caselaws?id=778064 HC found prima facie that the petitioner operated 56 controlled entities with multiple IECs to unlawfully claim duty drawbacks without actual supply. The court declined to decide merits, permitting the petitioner to file an appeal before the Commissioner (Appeals) by 15 October 2025; if filed by that date the appeal shall not be dismissed as time-barred and must be decided on merits. The HC's observations are not binding on the Commissioner (Appeals). Petition disposed. en-us Thu, 04 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778064 HC found prima facie that the petitioner operated 56 controlled entities with multiple IECs to unlawfully claim duty drawbacks without actual supply. The court declined to decide merits, permitting the petitioner to file an appeal before the Commissioner (Appeals) by 15 October 2025; if filed by that date the appeal shall not be dismissed as time-barred and must be decided on merits. The HC's observations are not binding on the Commissioner (Appeals). Petition disposed. Case-Laws Customs Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778064