https://www.taxtmi.com/caselaws?id=461283 Inordinate and unexplained delay in initiating, adjudicating, or reviving customs proceedings undermines fairness, causes prejudice, and is inconsistent with prompt quasi-judicial adjudication; proceedings pending for over eleven years and revived after seven to eight years were therefore quashed. Drawback disallowance, penalty, and confiscation cannot rest solely on non-issuance of ARE-2 where drawback relates only to the customs component and no actual double benefit or intentional wrongful claim is established. The impugned show cause notices, adjudication orders, and revision orders were quashed. 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 undermines fairness, causes prejudice, and is inconsistent with prompt quasi-judicial adjudication; proceedings pending for over eleven years and revived after seven to eight years were therefore quashed. Drawback disallowance, penalty, and confiscation cannot rest solely on non-issuance of ARE-2 where drawback relates only to the customs component and no actual double benefit or intentional wrongful claim is established. The impugned show cause notices, adjudication orders, and revision orders were quashed. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461283