Non-adjudication of notice within time limit prescribed u/s 28(9) of Customs Act is unsustainable

Swatch Group India Pvt Ltd & Ors Vs Union Of India & Ors (Delhi High Court) Delhi High Court held that in terms of section 28(9) of the Customs Act the show cause notice needs to be adjudicated within a period of six months or within one year. Adjudication of notice after expiry of the said period is time-barred. Facts- Petitioner No. 1 is an importer and an exclusive authorised distributor of Swatch products and distributes various brands of luxury watches, accessories, etc. The watches and accessories are imported by petitioner No. 1. Respondent No. 2/DRI stated that it received cred...