https://www.taxtmi.com/caselaws?id=460426 Under Section 28 of the Customs Act, adjudication must be completed within the statutory timeframe, and the phrase allowing determination only where possible does not permit indefinite pendency. Repeated call-book placement, unexplained gaps, and mere administrative inaction do not show genuine inability or circumstances beyond the Department's control. Applying that principle, the Court found the show cause notice had remained pending for about fifteen years without adequate justification. It further held that the later order-in-original, passed while the writ petition against the notice was pending, could not cure the underlying illegality or validate stale proceedings. The notice was therefore liable to be quashed, and the consequential order-in-original was unsustainable. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460426 Under Section 28 of the Customs Act, adjudication must be completed within the statutory timeframe, and the phrase allowing determination only where possible does not permit indefinite pendency. Repeated call-book placement, unexplained gaps, and mere administrative inaction do not show genuine inability or circumstances beyond the Department's control. Applying that principle, the Court found the show cause notice had remained pending for about fifteen years without adequate justification. It further held that the later order-in-original, passed while the writ petition against the notice was pending, could not cure the underlying illegality or validate stale proceedings. The notice was therefore liable to be quashed, and the consequential order-in-original was unsustainable. Case-Laws Customs Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460426