https://www.taxtmi.com/caselaws?id=90266 An adjudication order in customs confiscation proceedings was found deficient because it failed to address a material limitation plea based on a delayed show cause notice issued beyond six months from seizure. The order was also criticised for not explaining why the burden-shifting provision under customs law applied where the initial seizure had been made by non-customs officers. The omission to give reasons on these material issues rendered the order non-speaking and unsustainable, leading to remand for fresh adjudication with a speaking order after hearing the parties. en-us Fri, 22 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90266 An adjudication order in customs confiscation proceedings was found deficient because it failed to address a material limitation plea based on a delayed show cause notice issued beyond six months from seizure. The order was also criticised for not explaining why the burden-shifting provision under customs law applied where the initial seizure had been made by non-customs officers. The omission to give reasons on these material issues rendered the order non-speaking and unsustainable, leading to remand for fresh adjudication with a speaking order after hearing the parties. Case-Laws Customs Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90266