The Madras HC quashed a customs order issued after 14 years, ruling that the provisions of the new law on limitation do not permit indefinite delays. This decision impacts how customs authorities execute their procedural mandates.
Madras HC Quashes Customs Order Beyond Limitations
The Madras High Court has struck down a customs order that was issued after a delay of 14 years, asserting that section 28(9) of the Customs Act does not allow for such indefinite delays. The court emphasized that while new limitation laws may extend the period for claims, they cannot retroactively revive claims that have lapsed.
This judgment reiterates the importance of timely procedural actions by government agencies and affirms that delays must adhere to statutory limitations. The court articulated that the right of action cannot be extinguished or revived simply by enacting new laws concerning time limits.
For legal practitioners working in customs and trade law, this ruling serves as a precedent on the enforceability of limitation periods and the necessity for customs authorities to act within prescribed timeframes, ensuring compliance with legal norms and safeguarding the rights of the individuals affected.
Citations
- Madras HC Order (2026) TaxScan
