TMI BlogHigh Court Invalidates 9-Year-Delayed Customs Show Cause Notice for Violating Section 28(9) Timeline Requirements.HC quashed a Show Cause Notice (SCN) issued by DRI due to unjustified delay in adjudication spanning approximately 9 years. The court emphasized that statutory timelines u/s 28(9) of the Customs Act must be adhered to, and flexibility in timeframes cannot be interpreted as permitting administrative lethargy. While authorities may have valid impediments preventing timely resolution, they must demonstrate genuine hindrances beyond their control. The repeated placement and removal from call book without adequate justification, coupled with unexplained gaps between proceedings, rendered the delay unreasonable. The court determined that such prolonged non-adjudication violated procedural fairness, resulting in the SCN's invalidation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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