https://www.taxtmi.com/caselaws?id=442187 The court quashed the impugned order passed under Section 28 of the Customs Act, 1962, due to a significant delay of over 25 years in adjudication, which hindered the petitioner's defense. Despite the respondents' argument that the order against the petitioner was quashed in a separate case, the court found the explanation for the delay inadequate, emphasizing the importance of timely adjudication. Additionally, the court noted a violation of natural justice principles regarding the lack of evidence of proper notice service. Consequently, the court made the rule absolute, quashing the show cause notice and the order, without costs. en-us Tue, 22 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442187 The court quashed the impugned order passed under Section 28 of the Customs Act, 1962, due to a significant delay of over 25 years in adjudication, which hindered the petitioner's defense. Despite the respondents' argument that the order against the petitioner was quashed in a separate case, the court found the explanation for the delay inadequate, emphasizing the importance of timely adjudication. Additionally, the court noted a violation of natural justice principles regarding the lack of evidence of proper notice service. Consequently, the court made the rule absolute, quashing the show cause notice and the order, without costs. Case-Laws Customs Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442187