https://www.taxtmi.com/caselaws?id=763628 Delhi HC quashed a Show Cause Notice dated 17th April, 2015 issued under Section 28(9) of Customs Act, 1962 due to unreasonable delay in adjudication. Despite appointment of Common Adjudication Authority in January 2016 and petitioner filing reply, customs department failed to adjudicate for eight years without valid justification. Court found no glaring impossibility preventing adjudication and noted four hearing notices were issued during this period. The prolonged delay without reasonable cause warranted quashing of the notice. Petition was allowed. en-us Thu, 19 Dec 2024 00:00:00 +0530 Tue, 24 Dec 2024 08:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763628 Delhi HC quashed a Show Cause Notice dated 17th April, 2015 issued under Section 28(9) of Customs Act, 1962 due to unreasonable delay in adjudication. Despite appointment of Common Adjudication Authority in January 2016 and petitioner filing reply, customs department failed to adjudicate for eight years without valid justification. Court found no glaring impossibility preventing adjudication and noted four hearing notices were issued during this period. The prolonged delay without reasonable cause warranted quashing of the notice. Petition was allowed. Case-Laws Customs Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763628