Inordinate Delay in SCN Adjudication Violates Natural Justice Principles: Bombay HC

Esjaypee Impex Pvt Ltd Vs Union of India (Bombay High Court) Bombay High Court held that adjudicating authority should adjudicate the show cause within a reasonable time. Inordinate delay/ delay adjudication contravenes procedural fairness and hence the same violates principles of natural justice. Facts- The Petitioner No.1 is a private limited company whereas the Petitioner No.2 is the Director. The Respondent No.2 in its investigation alleged undervaluation of import of cloves of foreign origin, declared value of which was lower than prevailing international prices. During the investigation,...