CESTAT adjudicated an import classification dispute involving ...

Optical Fiber Cables Import Case: 13-Year Delay Invalidates Customs Demand Under Procedural Fairness Principles

May 9, 2025

Case Laws     Customs     AT

CESTAT adjudicated an import classification dispute involving optical fiber cables, addressing significant procedural delays. The tribunal found the customs adjudication order was passed after an unreasonable 13-year delay from the initial show cause notice, rendering the demand unsustainable. Referencing precedential judicial guidance, specifically the Bombay HC ruling in a similar matter involving prolonged administrative inaction, the tribunal emphasized the legal principle that excessive administrative delay invalidates subsequent enforcement actions. Consequently, the tribunal allowed the importer's appeal, effectively setting aside the customs demand due to the revenue department's unexplained and inordinate procedural postponement, thereby upholding principles of administrative fairness and time-bound regulatory processes.

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