TaxTMI 
TaxTMI 
𝟏𝟑 𝐲𝐞𝐚𝐫𝐬 𝐣𝐮𝐬𝐭 𝐭𝐨 𝐫𝐞-𝐝𝐞𝐜𝐢𝐝𝐞 𝐚 𝐜𝐚𝐬𝐞?
😳 How long is too long for justice? ⏳
Yes, you read that right.
📌 M/s Shri Biplab Karmakar vs Commr. of Customs (Preventive), Kolkata
📚 [2025 (3) TMI 133 - CESTAT KOLKATA]
Here’s the shocking timeline 🔍
📅 Gold ornaments seized in 𝐍𝐨𝐯 𝟐𝟎𝟎𝟏
📑 Adjudication order passed in 𝐎𝐜𝐭 𝟐𝟎𝟎𝟑
📨 Commissioner (Appeals) passed an order in 𝐌𝐚𝐲 𝟐𝟎𝟎𝟒
⚖️ CESTAT remanded the matter in 𝐎𝐜𝐭 𝟐𝟎𝟎𝟒
Then…
🚫 Customs took 𝟏𝟑 𝐟𝐮𝐥𝐥 𝐲𝐞𝐚𝐫𝐬 to act on the remand!
⏸️ No action. No explanation.
Fast forward to recent years:
🗂️ Appeal refiled in 𝐒𝐞𝐩𝐭 𝟐𝟎𝟏𝟖
🗣️ Personal hearing in 𝐀𝐮𝐠 𝟐𝟎𝟐𝟎
📃 Final order passed in 𝐒𝐞𝐩𝐭 𝟐𝟎𝟐𝟎
Again — ❌ no reason given for the delay.
But the law is clear:
📖 As per Section 𝟏𝟐𝟖𝐀(𝟒𝐀) of the Customs Act & Customs Manual,
🕒 Appeal must be decided within 𝟔 𝐦𝐨𝐧𝐭𝐡𝐬
🧑⚖️ CESTAT clearly held: 𝐃𝐞𝐥𝐚𝐲 + 𝐍𝐨 𝐯𝐚𝐥𝐢𝐝 𝐫𝐞𝐚𝐬𝐨𝐧 = 𝐈𝐧𝐯𝐚𝐥𝐢𝐝 𝐨𝐫𝐝𝐞𝐫
Key observations:
🔹 Revenue failed to prove smuggling
🔬 No chemical test done
𝐎𝐫𝐝𝐞𝐫 𝐬𝐭𝐫𝐮𝐜𝐤 𝐝𝐨𝐰𝐧.𝐀𝐩𝐩𝐞𝐚𝐥 𝐚𝐥𝐥𝐨𝐰𝐞𝐝.
Now the big question 🧐
If this is the pace of justice,
📉 What happens to Ease of Doing Business?
🇮🇳 And what about Viksit Bharat?
Are they just slogans?
𝟏𝟑 𝐲𝐞𝐚𝐫𝐬 𝐣𝐮𝐬𝐭 𝐭𝐨 𝐫𝐞-𝐝𝐞𝐜𝐢𝐝𝐞 𝐚 𝐜𝐚𝐬𝐞
04 Apr 2025 Written by
Delay in adjudication: statutory time limits and absence of reasons can render revenue orders invalid and set aside.
CESTAT set aside a customs adjudication because the department failed to complete proceedings within the statutory time limit and gave no valid reason for the prolonged delay; the revenue also failed to prove smuggling as no chemical test was conducted, leading the tribunal to strike down the order and allow the appeal. (AI Summary)
CESTAT set aside a customs adjudication because the department failed to complete proceedings within the statutory time limit and gave no valid reason for the prolonged delay; the revenue also failed to prove smuggling as no chemical test was conducted, leading the tribunal to strike down the order and allow the appeal. (AI Summary)