https://www.taxtmi.com/caselaws?id=448247 Show cause notices under Section 124 of the Customs Act, 1962 cannot be issued after an inordinate and unexplained delay merely because the provision contains no express limitation period. The Madras HC noted that statutory power must still be exercised within a reasonable time, distinguished authorities relating to Section 110, and held that the absence of a fixed deadline does not permit arbitrary action. In the context of customs proceedings and the scheme of the Act, including the longer period contemplated under Section 28, initiation nearly 12 years after import was held to be unreasonable and violative of Article 14, rendering the notices unsustainable. en-us Thu, 21 Dec 2023 00:00:00 +0530 Mon, 15 Jan 2024 09:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448247 Show cause notices under Section 124 of the Customs Act, 1962 cannot be issued after an inordinate and unexplained delay merely because the provision contains no express limitation period. The Madras HC noted that statutory power must still be exercised within a reasonable time, distinguished authorities relating to Section 110, and held that the absence of a fixed deadline does not permit arbitrary action. In the context of customs proceedings and the scheme of the Act, including the longer period contemplated under Section 28, initiation nearly 12 years after import was held to be unreasonable and violative of Article 14, rendering the notices unsustainable. Case-Laws Customs Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448247