https://www.taxtmi.com/caselaws?id=241841 In disciplinary proceedings, an inordinate and unexplained delay in issuing a charge memorandum can render the action unsustainable where it prejudices the delinquent officer's defence. Here, the allegations stemmed from 1998 transactions, but the memorandum was issued only in 2006 and the inquiry officer was appointed much later. The same transactions had already been examined by customs adjudication and other agencies, yet no satisfactory explanation for the delay was shown. The Tribunal's quashing of the memorandum was upheld because the belated initiation made it difficult to secure witnesses and supporting material, causing substantial prejudice. en-us Tue, 17 Dec 2013 00:00:00 +0530 Thu, 02 Jan 2014 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241841 In disciplinary proceedings, an inordinate and unexplained delay in issuing a charge memorandum can render the action unsustainable where it prejudices the delinquent officer's defence. Here, the allegations stemmed from 1998 transactions, but the memorandum was issued only in 2006 and the inquiry officer was appointed much later. The same transactions had already been examined by customs adjudication and other agencies, yet no satisfactory explanation for the delay was shown. The Tribunal's quashing of the memorandum was upheld because the belated initiation made it difficult to secure witnesses and supporting material, causing substantial prejudice. Case-Laws Customs Tue, 17 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241841