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Customs - Highlights / Catch Notes

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The HC quashed the show cause notice pending adjudication for ...


Excessive delay quashes show cause notice; authorities fail to justify 15-year pendency, HC restrains further proceedings.

Case Laws     Customs

October 28, 2024

The HC quashed the show cause notice pending adjudication for over 15 years due to inordinate and unexplained delay by the respondent. The respondent's affidavit failed to justify the delay satisfactorily. The SC order cited does not mandate excusing gross, unjustifiable, and inordinate delays in adjudicating show cause notices without reasonable explanation. Consequently, the HC restrained the respondents from further proceedings based on the impugned show cause notice.

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