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Customs - Highlights / Catch Notes

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Period of limitation - recovery proceedings of drawback for ...

Customs

January 3, 2024

Period of limitation - recovery proceedings of drawback for alleged non-realization of export proceeds - 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. - HC

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