2025 (5) TMI 320 - SCH - Customs

Validity of the order of High Court in Quashing the SCN due to delayed adjudication - it was held by High Court that The issuance of innumerable notices would also not absolve the respondents of their statutory obligation to proceed with promptitude bearing in mind the overarching obligation of ensuring that disputes are resolved in a timely manner and not permitted to fester - HELD THAT - Counsel for the Revenue argued that the impugned judgment and order passed by the High Court of Delhi needs to be suspended from its operation as the same is creating lot of problems for the Revenue. Since we are looking into the larger issues involved in this matter we may only say that if any matter comes up for hearing before the Tribunal or any of the High Courts on the subject in question the hearing may be deferred till we take an appropriate call in the matter. List the matter after Summer Vacation.

Summary

The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, addressed interim relief in a matter involving numerous petitions disposed of by the Delhi High Court. The Court noted the difficulty in hearing the Revenue's submissions without the presence of other assesses and directed the Additional Solicitor General, Mr. N. Venkataraman, to expedite the listing of related Special Leave Petitions for comprehensive consideration. Mr. Venkataraman urged suspension of the impugned Delhi High Court judgment and order, citing significant problems for the Revenue and the disposal of approximately 250 matters by the Tribunal pursuant to that judgment. The Court refrained from detailed adjudication, stating that "if any matter comes up for hearing before the Tribunal or any of the High Courts on the subject in question, the hearing may be deferred till we take an appropriate call in the matter." The matter is scheduled for listing after the Summer Vacation.