https://www.taxtmi.com/caselaws?id=461217 The HC quashed a customs order passed beyond the six-month limitation prescribed under Section 28(9) of the Customs Act, 1962. The show cause notice dated 26.12.2014 was required to be adjudicated within six months under the pre-amendment provision. While the Department claimed delay due to pending CESTAT appeal, this reason was not explained in the impugned order but only mentioned in counter affidavit. The court held that officer's indifference to complete adjudication within mandated timeframe cannot be condoned to assessee's detriment. The petition was allowed with case remanded for fresh order on merits. en-us Wed, 13 Sep 2023 00:00:00 +0530 Fri, 21 Mar 2025 19:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461217 The HC quashed a customs order passed beyond the six-month limitation prescribed under Section 28(9) of the Customs Act, 1962. The show cause notice dated 26.12.2014 was required to be adjudicated within six months under the pre-amendment provision. While the Department claimed delay due to pending CESTAT appeal, this reason was not explained in the impugned order but only mentioned in counter affidavit. The court held that officer's indifference to complete adjudication within mandated timeframe cannot be condoned to assessee's detriment. The petition was allowed with case remanded for fresh order on merits. Case-Laws Customs Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461217