https://www.taxtmi.com/caselaws?id=329104 Section 14 of the Limitation Act may exclude time spent bona fide before an incorrect forum in customs revision proceedings, so that period does not count against the Revenue. Although condoning delay and deciding a revision through a single composite order is procedurally improper, that irregularity alone does not invalidate the decision where exclusion of time is otherwise available. Customs adjudication must nonetheless occur within a reasonable time even without a prescribed limitation period; unexplained delay that prejudices a steamer agent's defence vitiates the action. A short-landing penalty is unsustainable where delayed departmental action and subsequent cargo clearance prevent fair attribution of liability to the agent. en-us Mon, 08 Feb 2016 00:00:00 +0530 Fri, 04 Nov 2016 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329104 Section 14 of the Limitation Act may exclude time spent bona fide before an incorrect forum in customs revision proceedings, so that period does not count against the Revenue. Although condoning delay and deciding a revision through a single composite order is procedurally improper, that irregularity alone does not invalidate the decision where exclusion of time is otherwise available. Customs adjudication must nonetheless occur within a reasonable time even without a prescribed limitation period; unexplained delay that prejudices a steamer agent's defence vitiates the action. A short-landing penalty is unsustainable where delayed departmental action and subsequent cargo clearance prevent fair attribution of liability to the agent. Case-Laws Customs Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329104