Bombay HC Quashes 20-Year-Old Customs Show Cause Notice

Great Eastern Shipping Company Ltd. Vs Union of India & Ors. (Bombay High Court) The petitioner is a leading company engaged in shipping business. An investigation was carried out in 1997 for alleged mis-declaration of import of GDSS parts. The importer M/s Sanghvi Re-conditioners paid duty under protest in 1999. However, a show cause notice came to be issued on 28.03.2002 proposing demand of duty and imposition of penalties. The petitioner was a co-noticee. The said show cause notice was sought to be adjudicated in 2023. Hence, a writ petition came to be filed. The Hon’ble Bombay High C...