https://www.taxtmi.com/caselaws?id=762722 The court quashed the notice issued by the respondent to recover duty under Section 143 of the Customs Act, 1962, due to the unreasonable 26-year delay in initiating proceedings. Despite the absence of a specific statutory time limit, the court determined that such a lengthy delay was unjustifiable, especially in the absence of fraud or suppression. By referencing precedents, the court concluded that the delay rendered the proceedings unjust and unsupported, leading to the setting aside of the notice and the disposal of the petition. en-us Tue, 19 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762722 The court quashed the notice issued by the respondent to recover duty under Section 143 of the Customs Act, 1962, due to the unreasonable 26-year delay in initiating proceedings. Despite the absence of a specific statutory time limit, the court determined that such a lengthy delay was unjustifiable, especially in the absence of fraud or suppression. By referencing precedents, the court concluded that the delay rendered the proceedings unjust and unsupported, leading to the setting aside of the notice and the disposal of the petition. Case-Laws Customs Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762722