https://www.taxtmi.com/caselaws?id=765041 Delhi HC allowed petition challenging SCN issued by Principal Commissioner of Customs under Section 28(9) of Customs Act, 1962. Court held SCN issued in 2008 was barred by limitation after 15 years of non-adjudication. Repeated placement in call book without valid justification for delay was rejected as insufficient ground. Following precedents in Swatch Group India and Vos Technologies cases, court ruled that absent grounds showing impossibility to determine duty within prescribed period, SCN lapses and cannot be adjudicated. SCN was quashed due to limitation bar. en-us Fri, 10 Jan 2025 00:00:00 +0530 Thu, 23 Jan 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765041 Delhi HC allowed petition challenging SCN issued by Principal Commissioner of Customs under Section 28(9) of Customs Act, 1962. Court held SCN issued in 2008 was barred by limitation after 15 years of non-adjudication. Repeated placement in call book without valid justification for delay was rejected as insufficient ground. Following precedents in Swatch Group India and Vos Technologies cases, court ruled that absent grounds showing impossibility to determine duty within prescribed period, SCN lapses and cannot be adjudicated. SCN was quashed due to limitation bar. Case-Laws Customs Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765041