https://www.taxtmi.com/highlights?id=72264 Delay of 14 years in adjudication of SCN - Assessee was not knowing that matter was put in the call book - Authorization of Directorate of Revenue Intelligence (DRI) to act as a proper officer - It is at once clear that the period within which the impugned show cause notice was required to be adjudicated has long since elapsed. - Since the period for adjudication of the impugned show cause notice has elapsed, the same cannot be adjudicated. - HC en-us Thu, 28 Sep 2023 08:48:12 +0530 Thu, 28 Sep 2023 08:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72264 Delay of 14 years in adjudication of SCN - Assessee was not knowing that matter was put in the call book - Authorization of Directorate of Revenue Intelligence (DRI) to act as a proper officer - It is at once clear that the period within which the impugned show cause notice was required to be adjudicated has long since elapsed. - Since the period for adjudication of the impugned show cause notice has elapsed, the same cannot be adjudicated. - HC Highlights Customs Thu, 28 Sep 2023 08:48:12 +0530 https://www.taxtmi.com/highlights?id=72264