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        Customs

        HC quashed a Show Cause Notice (SCN) issued in 2008 by Principal...

        High Court Strikes Down 15-Year-Old Customs Notice for Exceeding Time Limit u/s 28(9) of Customs Act.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC quashed a Show Cause Notice (SCN) issued in 2008 by Principal Commissioner of Customs, finding it barred by limitation u/s 28(9) of Customs Act, 1962. The court rejected respondent's justification that delay occurred due to SCN's placement in call book, noting that repeated placing and removing from call book over 15 years without adjudication was invalid. Following precedents from Swatch Group India and Vos Technologies cases, HC determined that absent any grounds showing impossibility to determine duty amount within prescribed period, the SCN had lapsed and could not be adjudicated. The unexplained gaps between periods and lack of reasoning for non-adjudication despite hearing notices further supported the petition's allowance.
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