https://www.taxtmi.com/caselaws?id=769334 CESTAT NEW DELHI-AT set aside the Principal Commissioner's order dated 19.01.2023 adjudicating a show cause notice issued on 31.07.2013, finding the ten-year delay unjustifiable. The tribunal held that the phrase "where it is possible to do so" in section 28(9) of the Customs Act provides flexibility only when insurmountable exigencies exist, not endless time without plausible justification. The department failed to discharge its statutory obligation to adjudicate within one year, with no exceptional circumstances justifying the delay. The appeal was allowed. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769334 CESTAT NEW DELHI-AT set aside the Principal Commissioner's order dated 19.01.2023 adjudicating a show cause notice issued on 31.07.2013, finding the ten-year delay unjustifiable. The tribunal held that the phrase "where it is possible to do so" in section 28(9) of the Customs Act provides flexibility only when insurmountable exigencies exist, not endless time without plausible justification. The department failed to discharge its statutory obligation to adjudicate within one year, with no exceptional circumstances justifying the delay. The appeal was allowed. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769334