Surya Kant, J. - (1.) The petitioner is a partnership firm. It has laid challenge to the show -cause notice dated 10.02.2015 (P -1) issued by the Additional Commissioner of Customs, Ludhiana -respondent No. 3 whereby the petitioner has been asked to show cause as to why the Duty Drawback amount of Rs. 2,72,82,761/ - for the period from October 1999 to December, 2002 be not recovered under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 read with Sec. 75A(2) of the Customs Act, 1962. The show cause notice is based upon an alleged intelligence received by the Directorate of Revenue Intelligence, Regional Unit, Ludhiana, that prior to the year 2004, the noticee had indulged in misuse of brand rate of duty drawback scheme by availing higher rate of duty drawback, which was fixed for bicycles of various sizes/ weights but had actually exported bicycles of smaller sizes/ weights and had thus availed inadmissible drawback.
(2.) The petitioner has raised multiple grounds questioning the validity and propriety of the impugned show -cause notice, on merits as well as it being hopelessly time barred. The core issue raised by the petitioner is that the principal statute, namely, the Customs Act, 1962 prescribes limitation period of five years for initiating such like action, hence the subordinate legislation, namely, the Rules framed thereunder including the Customs and Central Excise Duties Drawback Rules, 1995 cannot provide and/or construe to have provided a period of limitation which enables the authorities to rake up an old and obsolete matter after 13 years.
(3.) In support of the preliminary objection on limitation, reliance is placed on the following decisions: - (i) Spectra Fashions versus Union of India : 2016 (41) S.T.R. 184 (Cal.) (ii) Rashmi Metaliks Ltd. vs. Union of India : 2015 (316) E.L.T. 455 (Cal.) (iii) Indsur Global Limited versus Union of India : 2014 (310) E.L.T. 833 (Guj.) (iv) Padmini Exports versus Union of India : 2012 (284) E.L.T. 490 (Guj.).;