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Customs - Highlights / Catch Notes

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


Court Sets Aside Order Due to Unreasonable 12-Year Delay in Export Proceeds Drawback Recovery Proceedings.

January 3, 2024

Case Laws     Customs     HC

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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