https://www.taxtmi.com/caselaws?id=51720 Warehoused goods imported while an exemption notification was in force remained eligible for that exemption despite later rescission, because customs authorities delayed investigation and adjudication without reasonable promptitude. The delay kept the matter pending, increased warehouse rent, and allowed the notification to be rescinded before ex-bond clearance. Applying the principle that no authority may take advantage of its own wrong, the text states that the importer could not be deprived of a benefit available at the time of import merely because departmental inaction prevented timely clearance. The rescission therefore did not defeat entitlement on these facts. en-us Wed, 04 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51720 Warehoused goods imported while an exemption notification was in force remained eligible for that exemption despite later rescission, because customs authorities delayed investigation and adjudication without reasonable promptitude. The delay kept the matter pending, increased warehouse rent, and allowed the notification to be rescinded before ex-bond clearance. Applying the principle that no authority may take advantage of its own wrong, the text states that the importer could not be deprived of a benefit available at the time of import merely because departmental inaction prevented timely clearance. The rescission therefore did not defeat entitlement on these facts. Case-Laws Customs Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51720