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        Case ID :
        Customs

        CESTAT nullified the adjudication order due to inordinate delay...

        Authorities Cannot Exploit Procedural Discretion: 10-Year Delay in Show Cause Notice Renders Adjudication Order Invalid

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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.
                                CESTAT nullified the adjudication order due to inordinate delay in processing a show cause notice. The tribunal held that the statutory provision "where it is possible to do so" does not provide unlimited discretion to authorities for delaying adjudication. The show cause notice issued in 2013 was adjudicated only in 2023, spanning approximately ten years. The court emphasized that such administrative indifference cannot be condoned, and the delay lacks justifiable circumstances. Consequently, the order dated 19.01.2023 was set aside, effectively rendering the decade-long proceedings invalid, with the appeal being allowed in favor of the appellant.
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