2025-VIL-383-DEL-CU
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CUSTOMS High Court Cases

Customs - Duty Drawback Scheme, Overvaluation of Goods, Parallel Invoices, Limitation Period - Allegation against the petitioner was that he created parallel invoices with different valuations for the same exports, submitting one set with the actual lower price to the DCC and another set with an overvalued price to the Department, with the intention of claiming a higher duty drawback - Impugned OIO directed the recovery of the excess duty drawback amount, along with penalties on the Petitioner and other co-noticees - Whether the impugned SCNs and OIO issued by the authorities are barred by limitation – HELD – The Rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, which forms the basis of the proceedings against the Petitioner, does not prescribe any specific period of limitation. The parallel invoices submitted by the Petitioner, showing significant overvaluation of the exported goods, prima facie revealed a fraudulent scheme to avail higher duty drawbacks - in the absence of a prescribed period of limitation in the statute, the general limitation period of three years cannot be presumed to apply, especially when there are strong suspicions of fraudulent availment of duty drawbacks and the knowledge of such availment was acquired much later by the authorities - the Petitioner did not specifically raise the issue of limitation in his reply to the SCN proceedings and the allegations of parallel invoices and overvaluation were also not disputed by the Petitioner. Considering these factors, the Court is not inclined to entertain the Petitioner's challenge to the impugned OIO - The petition is disposed of
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