https://www.taxtmi.com/caselaws?id=443650 Delay in adjudication of customs show cause notices caused the statutory period for adjudication to lapse where no effective steps were taken over an extended period, and mere communications seeking records do not justify non-adjudication; therefore notices retrieved from the call book and recommenced cannot be lawfully adjudicated once the adjudication period has expired. The decision also addresses contention over retrospective designation of investigative officers as proper officers, but the operative effect is that recommencement letters are set aside and adjudication is barred by expiry of the adjudication period. en-us Tue, 26 Sep 2023 00:00:00 +0530 Tue, 27 Jan 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443650 Delay in adjudication of customs show cause notices caused the statutory period for adjudication to lapse where no effective steps were taken over an extended period, and mere communications seeking records do not justify non-adjudication; therefore notices retrieved from the call book and recommenced cannot be lawfully adjudicated once the adjudication period has expired. The decision also addresses contention over retrospective designation of investigative officers as proper officers, but the operative effect is that recommencement letters are set aside and adjudication is barred by expiry of the adjudication period. Case-Laws Customs Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443650