High Court Quashes 30-Year-Old Show Cause Notice Due to Unreasonable Delay, Citing Lack of Section 28(2A) in Customs Act.

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....Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. - SCN quashed - HC....