https://www.taxtmi.com/caselaws?id=262470 The Bombay HC quashed customs show cause notice proceedings pending for 17 years due to administrative delays and departmental reorganizations in 1997, 2002, and 2014 that resulted in case records being lost. The court held that while no statutory limitation period exists for completing adjudication proceedings, they must be exercised within reasonable time. The petitioner was not at fault for approaching court belatedly given the circumstances. The HC prohibited respondents from passing any adjudication order and granted liberty to petitioners to institute proceedings for recovery of deposited amounts with accrued interest. en-us Wed, 15 Jul 2015 00:00:00 +0530 Wed, 14 May 2025 15:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262470 The Bombay HC quashed customs show cause notice proceedings pending for 17 years due to administrative delays and departmental reorganizations in 1997, 2002, and 2014 that resulted in case records being lost. The court held that while no statutory limitation period exists for completing adjudication proceedings, they must be exercised within reasonable time. The petitioner was not at fault for approaching court belatedly given the circumstances. The HC prohibited respondents from passing any adjudication order and granted liberty to petitioners to institute proceedings for recovery of deposited amounts with accrued interest. Case-Laws Customs Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262470