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Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Adjudication of SCN after 25 years - about 30 years from the ...

Customs

August 26, 2023

Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. - SCN quashed - HC

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