https://www.taxtmi.com/caselaws?id=796664 Where an Interim Board for Settlement lacks the statutory quorum and cannot exercise jurisdiction, that non-functional period must be excluded when computing the time limit for disposal of settlement applications under the Customs Act. The settlement timeline presupposes a duly constituted forum capable of deciding the application; inability to act because of absent quorum differs from delay before an available competent forum. Treating the two alike would make settlement rights depend on administrative contingencies beyond an applicant's control. Where the applicant completed the required steps and the matter was heard and reserved before the Board became non-functional, the proceedings do not abate and related abatement communications are unsustainable. en-us Tue, 04 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796664 Where an Interim Board for Settlement lacks the statutory quorum and cannot exercise jurisdiction, that non-functional period must be excluded when computing the time limit for disposal of settlement applications under the Customs Act. The settlement timeline presupposes a duly constituted forum capable of deciding the application; inability to act because of absent quorum differs from delay before an available competent forum. Treating the two alike would make settlement rights depend on administrative contingencies beyond an applicant's control. Where the applicant completed the required steps and the matter was heard and reserved before the Board became non-functional, the proceedings do not abate and related abatement communications are unsustainable. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796664