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2013 (1) TMI 282 - HC - CustomsValidity of Show Cause Notice – Period of limitation - recovery of duty drawback - When rule 16 does not prescribe any period of limitation, whether action can be taken thereunder after any length of time, or whether the concept of reasonable period has to be read into it - Recovery of erroneously paid drawback - Duty Drawback u/s 75 - Rule 16 of the Drawback Rules for recovery of erroneously paid drawback - Sub-Serial No. 54.04 of the Drawback Schedule - Drawback recoverable u/s 142 of the Customs Act, 1962 Held that:- Though rule 16 of the Drawback Rules does not provide for any period of limitation, a reasonable period has to be read into the said rule. The SCN which have been issued after a period of more than three years from the date when the drawback came to be paid to the petitioners, cannot by any stretch of imagination be said to have been issued within a reasonable period of time. The SCN in question came to be issued in February 2000 in respect of drawback paid prior to August 1996. Under the circumstances, by no stretch of imagination, can the show cause notices be said to have been issued within a reasonable time. Under the circumstances, the show cause notices have to be held to be bad on the ground of being time-barred. In favour of assessee
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