2016 (3) TMI 38

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....espondent : None JUDGMENT Surya Kant, J ( Oral ) The petitioner is a partnership firm. It has laid challenge to the show-cause notice dated 10.02.2015 (P-1) issued by the Additional Commissioner of Customs, Ludhiana respondent No.3 whereby the petitioner has been asked to show cause as to why the Duty Drawback amount of Rs. 2,72,82,761/- for the period from October 1999 to December, 2002 ....

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....r is that the principal statute, namely, the Customs Act, 1962 prescribes limitation period of five years for initiating such like action, hence the subordinate legislation, namely, the Rules framed thereunder including the Customs and Central Excise Duties Drawback Rules, 1995 cannot provide and/or construe to have provided a period of limitation which enables the authorities to rake up an old an....

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....ion of the reply to the show-cause notice which may further be supplemented by the petitioner alongwith the decisions cited before us. Needless to say that the issue of limitation raised by the petitioner would surely require consideration at the hands of 3rd respondent who shall be obligated to deal with the same by passing a reasoned order, especially with reference to the case-law relied upon b....