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2014 (9) TMI 981 - HC - CustomsRecovery of irregular duty drawback - discrepancy in the show cause notice - period of limitation - allegation that the duty drawback claimed and paid for export of readymade garments of cotton was irregular/fraudulent - 100% EOU of Gemini Textile industries - Held that:- for recovery of duty draw back, statute has not prescribed any limitation. In the facts and circumstances of the case, proceedings could be initiated within a reasonable time. Therefore, it cannot be said that proceedings are barred by limitation. Insofar as the other ground is concerned, as rightly held by the learned Single Judge, substantially the allegation in the show cause notice and the addendum are identical except few corrections. In fact, addendum is in the nature of amendment to the show cause notice. Therefore, the appellants were fully conscious of the allegations against them which are based on documentary evidence and therefore, it cannot be said either they are taken by surprise or any prejudice is caused by that addendum. Therefore, the learned single Judge was justified in dismissing the writ petition. - Decided against assessee.
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