https://www.taxtmi.com/caselaws?id=43667 Customs authorities were not permitted to initiate adjudication after prolonged inaction where the goods had already been cleared under an interim order and no show cause notice or follow-up action was taken for over ten years despite earlier liberty being reserved. The Court found that belated adjudication would serve no fruitful purpose in the facts, and the petitioners were entitled to relief. The bank guarantee furnished pursuant to the interim order was directed to stand discharged. en-us Wed, 04 Aug 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43667 Customs authorities were not permitted to initiate adjudication after prolonged inaction where the goods had already been cleared under an interim order and no show cause notice or follow-up action was taken for over ten years despite earlier liberty being reserved. The Court found that belated adjudication would serve no fruitful purpose in the facts, and the petitioners were entitled to relief. The bank guarantee furnished pursuant to the interim order was directed to stand discharged. Case-Laws Central Excise Wed, 04 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43667