Judicial discipline eroded as mechanical pro revenue orders force avoidable litigation and undermine natural justice.
Mechanical pro revenue decision making within CBIC has produced avoidable litigation by pressurised adjudicators who issue low quality show cause notices, ignore natural justice, and fail to follow binding precedents and departmental litigation directives; the result is numerous one sided Orders in Original and Orders in Appeal that sustain judicial rebuke and a low appellate success rate for the department. (AI Summary)

Seizure of goods: provisional release should not permit indefinite delay in issuing show cause notices against importers.
Seizure under the Customs Act requires a recorded reason to believe based on facts; provisional release of seized goods does not license indefinite delay in issuing a show cause notice. Although amendment exempts provisionally released goods from the strict six month issuance rule, courts have stressed that seizure is a drastic step needing prompt adjudication. Authorities should record reasons for extensions, inform affected persons, and issue show cause notices within a reasonable period consistent with principles of natural justice. (AI Summary)