Validity of Show cause notice issued in 2011 - long pending ...

Customs

September 9, 2020

Validity of Show cause notice issued in 2011 - long pending issue - Reasonable period of limitation for adjudication of case - The fact that the petitioner has challenged the SCN only now, in 2020, only indicates to me that the petitioner fully intended to comply with and respond to notices and participate in adjudication proceedings only repeatedly requesting for relied upon and other materials - This is a matter where the Customs Department has clearly been remiss in not proceeding with the enquiry and completing the adjudication in time, missing the bus altogether. The impugned show cause notice dated 22.12.2011 is quashed - HC

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Validity of Show cause notice issued in 2011 - long pending ...

Customs

September 9, 2020

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