https://www.taxtmi.com/caselaws?id=766310 Delhi HC quashed SCN dated 20th June 2012 and Order-in-Original dated 26th March 2024 due to unjustified delay in adjudication. Despite SCN being issued in 2012 and detailed replies filed by petitioners, adjudication was completed only after 12 years. Court held that statutory timelines under Section 28(9) are mandatory and cannot be bypassed by administrative delays. Repeated placement in call book and removal thereof does not justify non-adjudication for 15 years. Court rejected customs department's argument that delay was due to petitioners' requests for additional documents. en-us Mon, 10 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 16:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766310 Delhi HC quashed SCN dated 20th June 2012 and Order-in-Original dated 26th March 2024 due to unjustified delay in adjudication. Despite SCN being issued in 2012 and detailed replies filed by petitioners, adjudication was completed only after 12 years. Court held that statutory timelines under Section 28(9) are mandatory and cannot be bypassed by administrative delays. Repeated placement in call book and removal thereof does not justify non-adjudication for 15 years. Court rejected customs department's argument that delay was due to petitioners' requests for additional documents. Case-Laws Customs Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766310