https://www.taxtmi.com/highlights?id=71677 Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. - SCN quashed - HC en-us Sat, 26 Aug 2023 12:24:21 +0530 Sat, 26 Aug 2023 12:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71677 Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. - SCN quashed - HC Highlights Customs Sat, 26 Aug 2023 12:24:21 +0530 https://www.taxtmi.com/highlights?id=71677