Case Law Details
Gautam Spinners Vs Commissioner of Customs (Import) (Delhi High Court)
Delhi High Court held that show cause notice issued after the expiry of the prescribed period under section 28(9) of the Customs Act, 1962 would not survive in law.
Facts- These writ petitions challenged various show cause notices issued under Section 28(4) of the Customs Act, 1962. The notices are challenged primarily on the ground that since the period for completion of proceedings as prescribed in Section 28(9) of the Act has expired, the authorities would retain no jurisdiction to adjudicate upon the same.
Conclusion- In terms of sub-section (9) and since the notice had been issued with reference to Section 28(4), the proceedings were liable to be brought to a close within one year from the date of the notice. The proceedings initiated against the present petitioners cannot be said to be covered under the directives of the Board noticed. Those SCNs’ would also not fall within the ambit of Section 28(9A)(c). Since admittedly, the maximum period as prescribed under Section 28(9) has expired, those proceedings would not survive in law.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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