https://www.taxtmi.com/caselaws?id=293469 Penalty proceedings under the Customs Act affecting civil consequences must be completed within a reasonable time even where no limitation period is prescribed. The article notes that unexplained delay at the stages of show cause notice, adjudication, appeal, and revision can vitiate the process, particularly where the record shows no material of intentional or active responsibility for the alleged short landing. Applying that principle, the discussed matter concluded that the prolonged delay rendered the penalty unreasonable and unsustainable, and the impugned orders were quashed. 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 under the Customs Act affecting civil consequences must be completed within a reasonable time even where no limitation period is prescribed. The article notes that unexplained delay at the stages of show cause notice, adjudication, appeal, and revision can vitiate the process, particularly where the record shows no material of intentional or active responsibility for the alleged short landing. Applying that principle, the discussed matter concluded that the prolonged delay rendered the penalty unreasonable and unsustainable, and the impugned orders were quashed. Case-Laws Customs Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293469