https://www.taxtmi.com/caselaws?id=750868 The dispute concerns recovery of customs duty for warehoused goods where demand notices issued in 2013 were not acted upon for about ten years. The court found that administrative inaction rendered enforcement of the earlier demand notices ineffective, and a subsequent demand notice issued without prior execution of the original notices could not lawfully revive recovery; consequence: the later notice and related alert communications were held invalid and relief was granted to the petitioner. The reasoning rested on the statutory scheme governing customs recovery and the impermissibility of issuing a fresh demand after prolonged non-enforcement. en-us Wed, 13 Mar 2024 00:00:00 +0530 Tue, 27 Jan 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750868 The dispute concerns recovery of customs duty for warehoused goods where demand notices issued in 2013 were not acted upon for about ten years. The court found that administrative inaction rendered enforcement of the earlier demand notices ineffective, and a subsequent demand notice issued without prior execution of the original notices could not lawfully revive recovery; consequence: the later notice and related alert communications were held invalid and relief was granted to the petitioner. The reasoning rested on the statutory scheme governing customs recovery and the impermissibility of issuing a fresh demand after prolonged non-enforcement. Case-Laws Customs Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750868