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2019 (7) TMI 1742 - HC - CustomsPenalty u/s 116 of CA - Inordinate delay in adjudication process - quantity mentioned in the Bills of Lading is not prima facie evidence for the quantity loaded on board the vessel - HELD THAT:- In an identical situation raised by a Steamer Agent before this Court in M/S. TRANSWORLD SHIPPING SERVICES PVT. LTD. VERSUS THE GOVERNMENT OF INDIA, THE COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALS) , THE JOINT COMMISSIONER OF CUSTOMS [2018 (3) TMI 283 - MADRAS HIGH COURT], this Court had considered these grounds of lapses by following various decisions and held that the authorities, while exercising their powers under Section 116 of the Customs Act, should complete the adjudication proceedings within a reasonable time, inspite of the fact that the Act does not provide for limitation and thereby held that the adjudication proceedings is unreasonable and the penalty imposed is set aside. The decision in the mentioned order is followed - petition allowed.
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