https://www.taxtmi.com/caselaws?id=383611 Amended s.28(9) and newly inserted s.28(9A) of the Customs Act, 1962 were examined to determine whether long-pending show cause notices must be adjudicated within the amended limitation regime. The HC held that the amendment is not retrospective but is retroactive, thereby applying mandatory time-limits to pending notices by treating them as issued on 29.03.2018. Under s.28(9), an order must be passed within one year, extendable by a further year by a senior officer; under s.28(9A), the extended period runs from cessation of specified impediments only if reasons are communicated. As neither extension nor s.28(9A) was invoked and no adjudication occurred within time, the notices lapsed and were quashed; the petitions were allowed. en-us Mon, 22 Jul 2019 00:00:00 +0530 Sun, 04 Jan 2026 20:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383611 Amended s.28(9) and newly inserted s.28(9A) of the Customs Act, 1962 were examined to determine whether long-pending show cause notices must be adjudicated within the amended limitation regime. The HC held that the amendment is not retrospective but is retroactive, thereby applying mandatory time-limits to pending notices by treating them as issued on 29.03.2018. Under s.28(9), an order must be passed within one year, extendable by a further year by a senior officer; under s.28(9A), the extended period runs from cessation of specified impediments only if reasons are communicated. As neither extension nor s.28(9A) was invoked and no adjudication occurred within time, the notices lapsed and were quashed; the petitions were allowed. Case-Laws Customs Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383611