https://www.taxtmi.com/article/detailed?id=11196 Statutory authorities must complete adjudication within a reasonable time when no statutory limitation is prescribed; courts have used related limitation periods as benchmarks and have invalidated show cause notices and orders issued after excessive delay. In customs matters this principle has led to quashing of delayed proceedings where documents were withheld, inquiries were not pursued, or adjudication occurred many years after the notice, and it also affects recoveries and refund claims when limitation bars relief. en-us Mon, 13 Mar 2023 10:15:30 +0530 Mon, 13 Mar 2023 10:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11196 Statutory authorities must complete adjudication within a reasonable time when no statutory limitation is prescribed; courts have used related limitation periods as benchmarks and have invalidated show cause notices and orders issued after excessive delay. In customs matters this principle has led to quashing of delayed proceedings where documents were withheld, inquiries were not pursued, or adjudication occurred many years after the notice, and it also affects recoveries and refund claims when limitation bars relief. Articles Customs - Import - Export - SEZ Mon, 13 Mar 2023 10:15:30 +0530 https://www.taxtmi.com/article/detailed?id=11196