https://www.taxtmi.com/caselaws?id=404413 The court quashed the show cause notices for finalizing provisionally assessed bills of entry issued after an 8-9 year delay, emphasizing the unreasonable delay and lack of pending petitions or stay orders. It found the reliance on Section 18 of the Customs Act, 1962 unconvincing without a prescribed limitation period. The court stressed the importance of adhering to timelines under Section 11A of the Central Excise Act, 1944 for timely adjudication and deemed delays without valid reasons unlawful. It rejected the transfer of proceedings to the call book, emphasizing adherence to statutory time limits. The impugned notices were quashed, emphasizing timely adjudication and statutory compliance. en-us Thu, 21 Jan 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404413 The court quashed the show cause notices for finalizing provisionally assessed bills of entry issued after an 8-9 year delay, emphasizing the unreasonable delay and lack of pending petitions or stay orders. It found the reliance on Section 18 of the Customs Act, 1962 unconvincing without a prescribed limitation period. The court stressed the importance of adhering to timelines under Section 11A of the Central Excise Act, 1944 for timely adjudication and deemed delays without valid reasons unlawful. It rejected the transfer of proceedings to the call book, emphasizing adherence to statutory time limits. The impugned notices were quashed, emphasizing timely adjudication and statutory compliance. Case-Laws Customs Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404413