https://www.taxtmi.com/caselaws?id=769335 Delhi HC upheld trial court's imposition of INR 50,000 costs on DRI officials for procedural lapses in customs proceedings. The court found delays in prosecution arose from complex jurisdictional questions regarding DRI officers' authority to issue show cause notices under Customs Act, 1962, which remained unsettled until legislative amendments and judicial clarifications. While acknowledging the delays were not from wilful default but due to extended litigation over DRI's scope of authority, the court held the department responsible for failure to timely produce relevant documents. The cost imposition was deemed a measured judicial response to procedural lapses. However, HC set aside specific directions mandating recovery from individual officers, allowing the petition in part while upholding institutional accountability through costs. en-us Mon, 07 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769335 Delhi HC upheld trial court's imposition of INR 50,000 costs on DRI officials for procedural lapses in customs proceedings. The court found delays in prosecution arose from complex jurisdictional questions regarding DRI officers' authority to issue show cause notices under Customs Act, 1962, which remained unsettled until legislative amendments and judicial clarifications. While acknowledging the delays were not from wilful default but due to extended litigation over DRI's scope of authority, the court held the department responsible for failure to timely produce relevant documents. The cost imposition was deemed a measured judicial response to procedural lapses. However, HC set aside specific directions mandating recovery from individual officers, allowing the petition in part while upholding institutional accountability through costs. Case-Laws Customs Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769335