https://www.taxtmi.com/caselaws?id=769905 The Supreme Court condoned delay in filing the special leave petition and dismissed it by following its earlier order in a similar customs matter. The extracted prior order records that show cause notices issued many years after the relevant assessment period were challenged successfully before the High Court because the revenue authorities gave no explanation for the delay. On that basis, the notices were held to be belated and hit by delay and laches, and the challenge was not interfered with. The present petition was dismissed on the same footing, with pending applications disposed of accordingly. en-us Mon, 07 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769905 The Supreme Court condoned delay in filing the special leave petition and dismissed it by following its earlier order in a similar customs matter. The extracted prior order records that show cause notices issued many years after the relevant assessment period were challenged successfully before the High Court because the revenue authorities gave no explanation for the delay. On that basis, the notices were held to be belated and hit by delay and laches, and the challenge was not interfered with. The present petition was dismissed on the same footing, with pending applications disposed of accordingly. Case-Laws Customs Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769905