CESTAT Appeal Disposal period Doesn’t Count Under Customs Act Section 28(9)

Anand International And Ors. Vs Commissioner of Customs (Delhi High Court) Introduction: The case of Anand International and others vs Commissioner of Customs, heard by the Delhi High Court, addresses the issue of whether the period spent in the disposal of an appeal before the CESTAT should be counted towards the period stipulated under Section 28(9) of the Customs Act. Detailed Analysis: The petitioners sought a direction to the respondent not to pass a final order on the Show Cause Notice dated 20.10.2022. They argued that they had filed an interim reply to the Show Cause Notice on 26.08.20...