https://www.taxtmi.com/caselaws?id=296162 A customs show cause notice concerning alleged misdeclaration of import value was quashed where adjudication had remained pending for about twelve years and the controversy was already covered by an earlier decision on the same issue. The Court treated the prolonged inaction as a material ground for relief and accepted that an identical prior ruling governed the dispute. The note states the practical principle that an undecided customs notice, when left unattended for an inordinate period and matched by earlier authority on the same controversy, may be set aside. en-us Wed, 18 Dec 2019 00:00:00 +0530 Wed, 07 Jul 2021 09:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296162 A customs show cause notice concerning alleged misdeclaration of import value was quashed where adjudication had remained pending for about twelve years and the controversy was already covered by an earlier decision on the same issue. The Court treated the prolonged inaction as a material ground for relief and accepted that an identical prior ruling governed the dispute. The note states the practical principle that an undecided customs notice, when left unattended for an inordinate period and matched by earlier authority on the same controversy, may be set aside. Case-Laws Customs Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296162