https://www.taxtmi.com/caselaws?id=296162 Customs show cause notices alleging misdeclaration of import value may be quashed where adjudication remains pending for an inordinate period and an earlier decision has already granted relief in an identical controversy. Prolonged inaction of about twelve years, coupled with the undisputed applicability of the earlier ruling, resulted in the notice being quashed and the petition being allowed. 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 Customs show cause notices alleging misdeclaration of import value may be quashed where adjudication remains pending for an inordinate period and an earlier decision has already granted relief in an identical controversy. Prolonged inaction of about twelve years, coupled with the undisputed applicability of the earlier ruling, resulted in the notice being quashed and the petition being allowed. Case-Laws Customs Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296162