https://www.taxtmi.com/caselaws?id=444681 Pandemic-related relaxation under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 and the corresponding Act, read with the notification extending time up to 30.09.2020, can save a customs adjudication order from becoming time-barred where the adjudication period fell within the notified extension. The material must also establish that a person had effective control over the smuggled goods before treating that person as the beneficial owner under the Customs Act and fastening duty and penalty liability. Where the record does not support beneficial ownership, the finding and consequential liabilities require reconsideration and fresh adjudication on the petitioner's actual role and proportionality of penalties. en-us Fri, 13 Oct 2023 00:00:00 +0530 Tue, 27 Jan 2026 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444681 Pandemic-related relaxation under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 and the corresponding Act, read with the notification extending time up to 30.09.2020, can save a customs adjudication order from becoming time-barred where the adjudication period fell within the notified extension. The material must also establish that a person had effective control over the smuggled goods before treating that person as the beneficial owner under the Customs Act and fastening duty and penalty liability. Where the record does not support beneficial ownership, the finding and consequential liabilities require reconsideration and fresh adjudication on the petitioner's actual role and proportionality of penalties. Case-Laws Customs Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444681