Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
A writ challenge to long-pending show cause notices was declined because the petitioners approached the High Court after about eighteen years, showing delay and laches. The Court noted that opportunities and hearing dates had been given after issuance of the notices, but the petitioners did not participate, so the delay in adjudication could not be blamed solely on the department. As factual issues still had to be examined by the competent authority, the Court refused to quash the notices at the writ stage and left all merits open. The petitions were dismissed, with liberty to appear before the authority and raise all available submissions.
A writ challenge to long-pending show cause notices was declined because the petitioners approached the High Court after about eighteen years, showing delay and laches. The Court noted that opportunities and hearing dates had been given after issuance of the notices, but the petitioners did not participate, so the delay in adjudication could not be blamed solely on the department. As factual issues still had to be examined by the competent authority, the Court refused to quash the notices at the writ stage and left all merits open. The petitions were dismissed, with liberty to appear before the authority and raise all available submissions.
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