https://www.taxtmi.com/caselaws?id=329104 In customs proceedings, time spent prosecuting a revision before a wrong forum was treated as excludable under Section 14 of the Limitation Act, so the delay in approaching the Government was not counted against the Revenue. A composite order condoning delay and deciding the revision on the same day was described as an irregular method, although not fatal on that record. The article also stresses that adjudication must be completed within a reasonable time even without a statutory limitation period; unexplained delay can prejudice the defence. On the merits, a short-landing penalty was found unsustainable where the Department's delayed action and the sequence of events did not fairly support liability. 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 In customs proceedings, time spent prosecuting a revision before a wrong forum was treated as excludable under Section 14 of the Limitation Act, so the delay in approaching the Government was not counted against the Revenue. A composite order condoning delay and deciding the revision on the same day was described as an irregular method, although not fatal on that record. The article also stresses that adjudication must be completed within a reasonable time even without a statutory limitation period; unexplained delay can prejudice the defence. On the merits, a short-landing penalty was found unsustainable where the Department's delayed action and the sequence of events did not fairly support liability. Case-Laws Customs Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329104