Customs limitation under Section 28(9) of the Customs Act: prima facie delay found, with interim stay granted.

Section 28(9) of the Customs Act was applied to the limitation period for completing customs proceedings after extended time was invoked. The order notes that, on the recorded dates, notice was issued on 21.12.2020, the petitioner replied on 08.01.2021, and the impugned order was passed on 29.03.2023. On that basis, it records a prima facie view that the proceedings appear to have been completed beyond the permissible period. Interim stay was therefore granted till the next date of hearing.

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Issues: Whether, on the face of the record, the impugned order under Section 28(9) of the Customs Act, 1962 was passed beyond the permissible period for completion of the proceedings.

Analysis: The order records the statutory time scheme under Section 28(9) of the Customs Act, 1962 and notes that, where extended limitation is invoked, the proceedings are to be completed within the extended period from the date of notice. On the dates noticed in the order, the notice was issued on 21.12.2020, the petitioner responded on 08.01.2021, and the impugned order was passed on 29.03.2023. The order therefore records a prima facie view that the proceedings appear to have been completed beyond the permissible period.

Outcome: Interim stay granted till the next date of hearing.

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