https://www.taxtmi.com/article/detailed?id=17221 Delayed customs adjudication under Section 28(9) must be completed within the prescribed period or within a demonstrably reasonable and practicable period. "Where it is possible to do so" permits limited flexibility, not indefinite pendency, and authorities must establish why timely adjudication was impracticable. Limitation affects jurisdiction and protects legal certainty and effective defence. A later extension of limitation cannot ordinarily revive a proceeding already barred. Call Book pendency requires supporting material and cannot preserve stale demands. Excessive unexplained delay may be arbitrary under Article 14. en-us Wed, 19 Aug 2026 08:53:48 +0530 Wed, 19 Aug 2026 08:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17221 Delayed customs adjudication under Section 28(9) must be completed within the prescribed period or within a demonstrably reasonable and practicable period. "Where it is possible to do so" permits limited flexibility, not indefinite pendency, and authorities must establish why timely adjudication was impracticable. Limitation affects jurisdiction and protects legal certainty and effective defence. A later extension of limitation cannot ordinarily revive a proceeding already barred. Call Book pendency requires supporting material and cannot preserve stale demands. Excessive unexplained delay may be arbitrary under Article 14. Articles Customs - Import - Export - SEZ Wed, 19 Aug 2026 08:53:48 +0530 https://www.taxtmi.com/article/detailed?id=17221