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Customs Adjudication Not Invalid Merely for Non-Communication of Time Extension: Delhi HC
Case Law Details
- Case Name
- Pranij Heights India Private Limited Vs Joint Commissioner of Customs (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Pranij Heights India Private Limited Vs Joint Commissioner of Customs (Delhi High Court)
The Delhi High Court (Delhi High Court) considered a writ petition filed under Articles 226 and 227 of the Constitution of India challenging delayed adjudication of a Show Cause Notice (SCN) dated 7 July 2023 issued by the Office of the Principal Commissioner of Customs (Import).
The background of the case was that the petitioner had imported aluminium foil and availed exemption at a preferential rate of duty by submitting Certificates of Origin (COOs) from Malaysia and Thailand under the ASEAN–India Fre...
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