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2024 (1) TMI 100 - HC - CustomsPeriod of limitation - recovery proceedings of drawback for alleged non-realization of export proceeds - whether the proceedings can be sustained having been made after close to 12 years since the subject export? - HELD THAT:- In the present case, what is now sought to be recovered relates to drawback in respect of shipping bills for the period 2004-09, after almost 12 years, cannot be considered to be reasonable. The period of 12 years taken for passing the impugned order for recovery of drawback allegedly sanctioned erroneously does not stand the scrutiny of reasonableness and is thus liable to be set aside. The writ petition stands disposed of.
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