https://www.taxtmi.com/caselaws?id=384208 The court ruled in favor of the Petitioners due to the unexplained delay of over nine years and five years in issuing the show cause notices (SCNs) under the Customs Act, 1962. The court emphasized the necessity of acting within a reasonable time in legal proceedings, quashing the SCNs and allowing the writ petitions. The decision underscored the importance of timely actions in upholding justice and fairness in the absence of a prescribed limitation period under the Drawback Rules. en-us Mon, 05 Aug 2019 00:00:00 +0530 Thu, 21 Nov 2019 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384208 The court ruled in favor of the Petitioners due to the unexplained delay of over nine years and five years in issuing the show cause notices (SCNs) under the Customs Act, 1962. The court emphasized the necessity of acting within a reasonable time in legal proceedings, quashing the SCNs and allowing the writ petitions. The decision underscored the importance of timely actions in upholding justice and fairness in the absence of a prescribed limitation period under the Drawback Rules. Case-Laws Customs Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384208