https://www.taxtmi.com/caselaws?id=461283 Inordinate and unexplained delay in initiating, adjudicating, or reviving customs proceedings vitiates the action as unfair, prejudicial, and unsustainable; the impugned notices and orders were quashed on that ground. Mere non-issuance of ARE-2, without proof of double drawback benefit or an intentional wrongful claim, does not by itself sustain drawback disallowance, penalty, or confiscation; those findings were also set aside. The article states that stale quasi-judicial proceedings cannot be revived after prolonged lapse, and that penal drawback action requires a demonstrated wrongful advantage rather than assumption alone. en-us Thu, 30 Jan 2025 00:00:00 +0530 Wed, 26 Mar 2025 15:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461283 Inordinate and unexplained delay in initiating, adjudicating, or reviving customs proceedings vitiates the action as unfair, prejudicial, and unsustainable; the impugned notices and orders were quashed on that ground. Mere non-issuance of ARE-2, without proof of double drawback benefit or an intentional wrongful claim, does not by itself sustain drawback disallowance, penalty, or confiscation; those findings were also set aside. The article states that stale quasi-judicial proceedings cannot be revived after prolonged lapse, and that penal drawback action requires a demonstrated wrongful advantage rather than assumption alone. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461283