https://www.taxtmi.com/caselaws?id=449476 Show cause notice adjudication may be deferred where a related appeal is already heard and judgment is reserved, to avoid prejudice and preserve procedural fairness. The authority was directed to proceed only after the Tribunal pronounced its order, with two weeks allowed thereafter for the final reply and a personal hearing before final adjudication. The time spent in the Tribunal proceedings was excluded from the statutory adjudication period under the Customs Act, so the pending appeal did not count against the limitation timeline. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 13 Feb 2024 07:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449476 Show cause notice adjudication may be deferred where a related appeal is already heard and judgment is reserved, to avoid prejudice and preserve procedural fairness. The authority was directed to proceed only after the Tribunal pronounced its order, with two weeks allowed thereafter for the final reply and a personal hearing before final adjudication. The time spent in the Tribunal proceedings was excluded from the statutory adjudication period under the Customs Act, so the pending appeal did not count against the limitation timeline. Case-Laws Customs Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449476