https://www.taxtmi.com/caselaws?id=293469 Penalty proceedings for alleged short landing of cargo under Section 116 of the Customs Act must be initiated and concluded within a reasonable time, even where the statute prescribes no limitation period. Inordinate and unexplained delay in issuing the show cause notice and completing adjudication, appeal and revision can render proceedings unreasonable where statutory power has civil consequences. The absence of material showing intentional or active responsibility for the short landing further supported quashing of the penalty. The impugned penalty orders were quashed and relief was granted to the assessee. en-us Tue, 30 Jul 2019 00:00:00 +0530 Thu, 11 Feb 2021 20:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293469 Penalty proceedings for alleged short landing of cargo under Section 116 of the Customs Act must be initiated and concluded within a reasonable time, even where the statute prescribes no limitation period. Inordinate and unexplained delay in issuing the show cause notice and completing adjudication, appeal and revision can render proceedings unreasonable where statutory power has civil consequences. The absence of material showing intentional or active responsibility for the short landing further supported quashing of the penalty. The impugned penalty orders were quashed and relief was granted to the assessee. Case-Laws Customs Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293469