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Case Law Details

Case Name : Gurjit Singh Bains Vs Addl Commissioner of Customs Import &
Related Assessment Year : CM APPL. 33990/2024
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Gurjit Singh Bains Vs Addl Commissioner of Customs Import & Ors (Delhi High Court) Delhi High Court held that repeated placing and removing from the call book is not valid justification for non-adjudication of show cause notice for more than 10 years. Accordingly, order passed after 10 years is not sustainable and liable to be quashed. Facts- A Directorate of Revenue Intelligence investigation was initiated against one M/s. Seiger International, New Delhi for evasion of Customs Duty for the period between May 2011 to October 2012. The allegation was that the Proprietor of the said firm Ms....
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