Issuance of notice after expiry of period prescribed u/s 28(9) of Customs Act doesn’t survive

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- I...