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    <title>2020 (2) TMI 1670 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay granted an ad-interim stay on the show-cause notice issued to the petitioner due to delays in passing the ruling by the Advance Ruling Authority and the retirement of the Principal Commissioner. The court noted the statutory limitation under the Customs Act 1962, which would expire soon. The case was adjourned for further proceedings to address these issues and prevent complications arising from the delayed ruling process and show-cause notice issuance after the retirement of the Principal Commissioner.</description>
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