Adjudication of Custom notice after 10 years is against mandates of section 28(9)

Innovale Investment Pte. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that section 28(9) of Customs Act mandates adjudication of show cause notice within one year. Thus, adjudication of notice after around 10 years of issuance, without justifiable reason, is not tenable and hence order issued thereon is liable to be quashed. Facts- The appellant is the owner of an aircraft called Embraer Phenom 100. This Aircraft was leased to Aviators for operating the same in India and an agreement dated 06.05.2011 was executed. Aviators filed a Bill of Entry dated 24.06.2011 fo...