https://www.taxtmi.com/caselaws?id=448438 Madras HC set aside customs proceedings initiated under Section 124 of the Customs Act after 9-11 years from import date. Court held that while Section 124 prescribes no limitation period, proceedings must be initiated within reasonable time to avoid arbitrariness under Article 14. Drawing guidance from Section 28's limitation framework, the court found 9-11 year delay unreasonable and unsustainable. The impugned show cause notices and subsequent proceedings were quashed as violating principles of reasonableness and constitutional requirements. en-us Thu, 21 Dec 2023 00:00:00 +0530 Fri, 19 Jan 2024 08:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448438 Madras HC set aside customs proceedings initiated under Section 124 of the Customs Act after 9-11 years from import date. Court held that while Section 124 prescribes no limitation period, proceedings must be initiated within reasonable time to avoid arbitrariness under Article 14. Drawing guidance from Section 28's limitation framework, the court found 9-11 year delay unreasonable and unsustainable. The impugned show cause notices and subsequent proceedings were quashed as violating principles of reasonableness and constitutional requirements. Case-Laws Customs Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448438