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        Customs

        HC quashed show cause notices (SCN) challenging jurisdictional...

        Jurisdictional Challenge Succeeds: Seven-Year Delay Invalidates Show Cause Notices Under Procedural Irregularities

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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 show cause notices (SCN) challenging jurisdictional validity due to procedural irregularities. The court determined that despite SCN being issued within statutory timeframe, the seven-year delay in adjudication constituted a breach of natural justice. Relying on precedent from M/s. SJS International, the court examined Rule 16 of Drawback Rules and found no prescribed time limitation. The additional factor of SCN being kept in "call book" without petitioner's knowledge further invalidated the proceedings. Consequently, the court held the SCN as time-barred and without jurisdiction, effectively granting relief to the petitioner and allowing the petition.
                                Note: It is a system-generated summary and is for quick reference only.
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