https://www.taxtmi.com/caselaws?id=445838 HC dismissed petition seeking prohibition against respondent from adjudicating show cause notice allegedly barred by limitation under Section 28(9) of Customs Act, 1962. Court found petitioner was aware of notice dated 05.12.2022 but sought multiple adjournments for personal hearing and filing reply. Petitioner first appeared on 01.02.2023, when informed of extension granted by Chief Commissioner on 15.12.2022. Court held delay in proceedings was due to petitioner's non-appearance, not respondent's inaction. Extension was properly granted considering petitioner's own request for time. No grounds existed to restrain adjudication of show cause notices. en-us Fri, 20 Oct 2023 00:00:00 +0530 Tue, 21 Nov 2023 08:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445838 HC dismissed petition seeking prohibition against respondent from adjudicating show cause notice allegedly barred by limitation under Section 28(9) of Customs Act, 1962. Court found petitioner was aware of notice dated 05.12.2022 but sought multiple adjournments for personal hearing and filing reply. Petitioner first appeared on 01.02.2023, when informed of extension granted by Chief Commissioner on 15.12.2022. Court held delay in proceedings was due to petitioner's non-appearance, not respondent's inaction. Extension was properly granted considering petitioner's own request for time. No grounds existed to restrain adjudication of show cause notices. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445838