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2017 (2) TMI 1056 - HC - Customs
Jurisdiction of Commissioner of Customs (Imports) to issue SCN - time limitation - the petitoner has approached the court at its own leisure, whether the delay on the part of petitioner can be condoned?- Held that: - the mere fact that the petitioner approached this Court not too early in the point of time would not disentitle him from claiming reliefs sought in the instant writ petitions - More so, as the petitioner, was at liberty to challenge either the issuance of SCN or, wait till the time a final order was passed.
The final order of revocation was passed on 09.02.2015. Insofar as the delay between the date when the revocation order was passed and the writ petitions were presented, the delay has been sought to be explained by the petitioner by taking the stand that the matter was being handled by his Manager who had left his services and therefore, the petitioner was unable to approach the Court with due expedition. This stand is supported by an affidavit which has not been rebutted by the respondent - the stand of the petitioner will have to be accepted, qua, the delay - SCN quashed - petition allowed - decided in favor of petitioner.