https://www.taxtmi.com/caselaws?id=286539 The court found the revival of adjudication proceedings after a 14-year delay to be arbitrary and in violation of natural justice principles. The delay was deemed unreasonable, rendering the entire proceedings invalid. Additionally, the court held that placing the case in the call book and subsequent revival were contrary to statutory mandates, leading to non-compliance with time limits under Section 11A of the Customs Act. As a result, the court quashed the show cause notice and order, making the rule absolute and leaving parties to bear their own costs. en-us Mon, 21 Jan 2019 00:00:00 +0530 Tue, 03 Mar 2020 10:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286539 The court found the revival of adjudication proceedings after a 14-year delay to be arbitrary and in violation of natural justice principles. The delay was deemed unreasonable, rendering the entire proceedings invalid. Additionally, the court held that placing the case in the call book and subsequent revival were contrary to statutory mandates, leading to non-compliance with time limits under Section 11A of the Customs Act. As a result, the court quashed the show cause notice and order, making the rule absolute and leaving parties to bear their own costs. Case-Laws Customs Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286539