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The HC quashed the show cause notice (SCN) issued u/s 28(9) of the Customs Act, 1962 due to an inordinate delay of almost eight years in adjudication. Despite the petitioner's reply to the SCN dated 17.04.2015, no adjudication was conducted. The HC held that there was no justifiable reason for the non-adjudication, and the facts did not reveal any impossibility for the Customs Department to deal with the SCN. Consequently, the impugned SCN deserved to be quashed, and the petition was allowed.
The HC quashed the show cause notice (SCN) issued u/s 28(9) of the Customs Act, 1962 due to an inordinate delay of almost eight years in adjudication. Despite the petitioner's reply to the SCN dated 17.04.2015, no adjudication was conducted. The HC held that there was no justifiable reason for the non-adjudication, and the facts did not reveal any impossibility for the Customs Department to deal with the SCN. Consequently, the impugned SCN deserved to be quashed, and the petition was allowed.
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