https://www.taxtmi.com/caselaws?id=44145 The Court ruled in favor of the petitioners, the Agents of the Vessel "Duke," in a case involving the interpretation of Section 116 of the Customs Act. The Court held that issuing a show cause notice 12 years after the vessel's departure was unreasonable and arbitrary. It emphasized the need for timely action under Section 116, citing a precedent where a five-year period was considered appropriate. Consequently, the show cause notice served in 1995 was deemed invalid, and the petitioners succeeded in challenging it under Article 226 of the Constitution of India. en-us Mon, 12 Jun 1995 00:00:00 +0530 Fri, 08 Feb 2019 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44145 The Court ruled in favor of the petitioners, the Agents of the Vessel "Duke," in a case involving the interpretation of Section 116 of the Customs Act. The Court held that issuing a show cause notice 12 years after the vessel's departure was unreasonable and arbitrary. It emphasized the need for timely action under Section 116, citing a precedent where a five-year period was considered appropriate. Consequently, the show cause notice served in 1995 was deemed invalid, and the petitioners succeeded in challenging it under Article 226 of the Constitution of India. Case-Laws Customs Mon, 12 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44145