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2019 (8) TMI 397 - HC - CustomsValidity of SCN issued after undue delay - time limitation - whether the impugned SCN issued to the two Petitioners ought not to be quashed on the ground of delay? - HELD THAT:- The Court finds that the decision of the STATE OF PUNJAB VERSUS BHATINDA DISTRICT CO-OP. MILK P. UNION LTD. [2007 (10) TMI 300 - SUPREME COURT] supports the case of the Petitioners. It holds that even where there is no prescribed period of limitation for completing an assessment, it does not mean that the power can be exercised at any time. It had to be exercised within a reasonable period and what is reasonable would depend on the nature of the statute, the rights and liabilities thereunder and other relevant factors. In the present case, the delay of over nine years and over five years in issuing the SCNs have not been satisfactorily explained by the Respondents. SCN quashed - petition allowed.
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