https://www.taxtmi.com/caselaws?id=774431 A bond enforcement-cum-demand notice for non-production of Export Obligation Discharge Certificates was held unsustainable because it was issued after an inordinate delay. Although Section 143 of the Customs Act, 1962 does not prescribe a specific limitation period, the Court applied the principle that such power must be exercised within a reasonable time. The demand was raised nearly 17 years after the imports and the matter was reopened again after about 22 years, which the Court treated as unreasonable. The impugned notice and consequential order were set aside, and the writ petition was allowed. en-us Fri, 20 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774431 A bond enforcement-cum-demand notice for non-production of Export Obligation Discharge Certificates was held unsustainable because it was issued after an inordinate delay. Although Section 143 of the Customs Act, 1962 does not prescribe a specific limitation period, the Court applied the principle that such power must be exercised within a reasonable time. The demand was raised nearly 17 years after the imports and the matter was reopened again after about 22 years, which the Court treated as unreasonable. The impugned notice and consequential order were set aside, and the writ petition was allowed. Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774431