2025 (3) TMI 1204

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....e Respondent Through: Mr. Aditya Singla SSC CBIC, Mr. Ritwik Saha, Ms Medha Navami & Mr Siddharth Saxena, Advs. (M: 7042841191) PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 13826//2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 2910/2025 3. The present petition has been filed by the P....

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....e six-month period has already lapsed and, therefore, the show cause notice is belated in terms of Section 110 of the Customs Act, 1962. Ld. Counsel further submits that the show cause notice was sent by the Customs Department only on 28th January, 2025 and was received by the Petitioner only on 6th February, 2025. 7. The stand of the Petitioner is that since the show cause notice was not serve....

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....or not, would be a question of fact. 11. The Petitioner may file a reply to the said show cause notice and the Adjudicating Authority shall consider the same. Personal hearing shall also be provided, if sought. 12. Ld. Counsel for the Petitioner also raises an issue that these are phones which may completely get outdated by the time the proceedings are concluded. 13. Considering this posi....