Customs Adjudication Not Invalid Merely for Non-Communication of Time Extension: Delhi HC

Pranij Heights India Private Limited Vs Joint Commissioner of Customs (Delhi High Court) The Delhi High Court (Delhi High Court) considered a writ petition filed under Articles 226 and 227 of the Constitution of India challenging delayed adjudication of a Show Cause Notice (SCN) dated 7 July 2023 issued by the Office of the Principal Commissioner of Customs (Import). The background of the case was that the petitioner had imported aluminium foil and availed exemption at a preferential rate of duty by submitting Certificates of Origin (COOs) from Malaysia and Thailand under the ASEAN–India Fre...