HC quashes 11 year old demand notice for non-adjudication

Adani Ports And Special Economic Zone Ltd. Vs Union Of India (Gujarat High Court) Conclusion: Demand notice  demanding duty to the tune of Rs. 25,03,414/- on the basis of bill of entries filed for imported second hand equipment on the ground that assessee had contravened the provisions of DFSECC Scheme benefit of exemption under the Notification No.54/2003 was not sustainable as  after issuance of demand notice, no steps had been taken by Authorities in furtherance of the aforesaid notice and almost after 11 years, assessee would be justified in forming a bonafide belief that the demand noti...