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of <h1>High Court grants stay on show-cause notice due to delays in ruling process and retirement of Commissioner.</h1> <h3>Amazon Sellers Services Pvt. Ltd. Versus Union of India and Others</h3> The High Court of Bombay granted an ad-interim stay on the show-cause notice issued to the petitioner due to delays in passing the ruling by the Advance ... Completion of proceedings pursuant to the show-cause - time limitation - Respondents contends that the Petitioner can answer the show-cause notice and get the issue adjudicated - HELD THAT:- The Customs Act 1962, stipulates limitation for completion of proceedings pursuant to the show-cause - We are informed that limitation would expire by 25 March 2020. Since the matter is being adjourned, to avoid further complications, there shall be ad-interim stay to the impugned show-cause notice dated 25 July 2019. Stand over to 26 March 2020. Issues: Delay in passing ruling by Advance Ruling Authority, Show-cause notice issued after retirement of Principal Commissioner, Customs Act 1962 stipulated limitationIn the judgment by the High Court of Bombay, the case involved a delay in passing a ruling by the Advance Ruling Authority. The petitioner had filed an application before the Authority for Advance Ruling on 14 July 2016, and the order was reserved on 4 May 2018. However, the Principal Commissioner of the Advance Ruling Authority retired before the ruling could be passed. Subsequently, a show-cause notice was issued to the petitioner on 25 July 2019. The respondents' counsel suggested that the petitioner could respond to the show-cause notice and have the issue adjudicated. Additionally, there was a concern regarding the completion of proceedings before the Advance Ruling Authority. The respondents sought time to take instructions on this matter.Another significant aspect of the case was the application of the Customs Act 1962, which stipulated a limitation for the completion of proceedings following a show-cause notice. It was brought to the court's attention that the limitation would expire by 25 March 2020. Due to the adjournment of the case and to prevent further complications, the court ordered an ad-interim stay to the impugned show-cause notice dated 25 July 2019. The case was adjourned to 26 March 2020 for further proceedings and considerations. The judgment addressed the issues of delay in the ruling process, the issuance of a show-cause notice after the retirement of the Principal Commissioner, and the statutory limitations set by the Customs Act 1962 for the completion of proceedings.
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