https://www.taxtmi.com/caselaws?id=1033 Delayed recovery of customs duty was not quashed merely because the department initiated proceedings belatedly under the Customs Act, 1962. Once the duty had become due and payable, the absence of a statutory limitation did not create immunity from recovery, and delay alone did not render the recovery without jurisdiction. Authorities cited by the petitioner on assessment, reassessment, penalty, or interest under different statutory settings were held distinguishable. The explanation that the file had been mixed up was not accepted as a legal bar to recovery, and the recovery proceedings were upheld. en-us Fri, 15 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1033 Delayed recovery of customs duty was not quashed merely because the department initiated proceedings belatedly under the Customs Act, 1962. Once the duty had become due and payable, the absence of a statutory limitation did not create immunity from recovery, and delay alone did not render the recovery without jurisdiction. Authorities cited by the petitioner on assessment, reassessment, penalty, or interest under different statutory settings were held distinguishable. The explanation that the file had been mixed up was not accepted as a legal bar to recovery, and the recovery proceedings were upheld. Case-Laws Customs Fri, 15 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1033