https://www.taxtmi.com/caselaws?id=795047 Recovery of customs drawback under Rule 16, despite no express limitation period, must be initiated within a reasonable period. The notes explain that proceedings commenced more than seven years after the drawback was last availed, followed by an unexplained further delay in adjudication, were treated as time-barred where no fraud or suppression was alleged. Non-production of export-realisation proof alone does not invoke the principle that fraud defeats limitation. The notes further state that an available statutory appeal need not be pursued where delayed recovery lacks statutory authority. The reported consequence was that the drawback-recovery demand and consequential action could not be sustained. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795047 Recovery of customs drawback under Rule 16, despite no express limitation period, must be initiated within a reasonable period. The notes explain that proceedings commenced more than seven years after the drawback was last availed, followed by an unexplained further delay in adjudication, were treated as time-barred where no fraud or suppression was alleged. Non-production of export-realisation proof alone does not invoke the principle that fraud defeats limitation. The notes further state that an available statutory appeal need not be pursued where delayed recovery lacks statutory authority. The reported consequence was that the drawback-recovery demand and consequential action could not be sustained. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795047