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Customs - Highlights / Catch Notes

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Adjudication of SCN after 17 years - The High Court ruled that ...

Case Laws     Customs

April 20, 2024

Adjudication of SCN after 17 years - The High Court ruled that the belated adjudication of the show cause notice rendered it arbitrary and illegal. Citing the principle established in the case of Coventry Estates Pvt. Ltd. vs. The Joint Commissioner, CGST and Central Excise and Anr. 2023, the Court held that such a prolonged delay in adjudication violates legal principles.

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