Institutional incapacity caused by the absence of quorum in...

Institutional incapacity caused by the absence of quorum in customs settlement proceedings warrants exclusion of the non-functional period when calculating the statutory disposal timeline. The discussion explains that abatement for failure to pass a settlement order presupposes a duly constituted forum capable of acting and should not apply where the applicant has completed required steps but the Interim Board cannot legally decide the matter. On that basis, the period of incapacity is excluded, abatement communications are set aside, and the reconstituted Board must resume and expeditiously determine pending applications without addressing their merits.