Rule 16 of Drawback Rules doesn’t prescribe any limitation: Delhi HC

Rajbir Singh Vs Union of India & Ors. (Delhi High Court)

Delhi High Court held that Rule 16 of the Drawback Rules does not prescribe any limitation especially when there are strong suspicions as to the fraudulent availment of duty drawbacks and knowledge of such availment is acquired much later. However, writ dismissed due to availability of alternate remedy.

Facts- The present case revolves around the Duty Drawback Scheme. This scheme has become the subject of misuse by some traders/ exporters who make fraudulent exports merely with a view of availing t

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