https://www.taxtmi.com/caselaws?id=390595 An adjudication order passed beyond the time limit in Regulation 22 of the Customs House Agent's Licensing Regulations, 2004 does not become void or non est merely because of delay. The Court held that neither the Customs Act, 1962 nor the relevant rules or regulations create automatic invalidity for late completion of adjudication. Undue delay may support departmental action against the officer or be relevant in appellate or revisional review, but it does not by itself wipe out the order. The Tribunal's decision to set aside the Commissioner's order solely on delay was therefore unsustainable, and the matter was remanded for fresh adjudication by a speaking order. en-us Wed, 17 Jul 2019 00:00:00 +0530 Tue, 07 Jan 2020 07:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390595 An adjudication order passed beyond the time limit in Regulation 22 of the Customs House Agent's Licensing Regulations, 2004 does not become void or non est merely because of delay. The Court held that neither the Customs Act, 1962 nor the relevant rules or regulations create automatic invalidity for late completion of adjudication. Undue delay may support departmental action against the officer or be relevant in appellate or revisional review, but it does not by itself wipe out the order. The Tribunal's decision to set aside the Commissioner's order solely on delay was therefore unsustainable, and the matter was remanded for fresh adjudication by a speaking order. Case-Laws Customs Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390595