Delhi HC to Examine Reopening of Decade-Old Duty Drawback Claims

Nautilus Metal Craft Pvt. Ltd. & Ors. Vs Additional Commissioner of Customs (Export) New Delhi & Anr. (Delhi High Court) The Delhi High Court is examining whether show cause notices issued years after exports for alleged wrongful duty drawback claims are barred by delay and laches. The petition challenges two show cause notices dated 11 July 2023 and 17 August 2023, contending that they relate to transactions undertaken between 2011 and 2019 and were issued after an unreasonable lapse of time. The petitioners rely on a recent Supreme Court decision which quashed belated demand notices ...