Non-adjudication of notice within time limit prescribed u/s 28(9) of Customs Act is unsustainable

Swatch Group India Pvt Ltd & Ors Vs Union Of India & Ors (Delhi High Court)

Delhi High Court held that in terms of section 28(9) of the Customs Act the show cause notice needs to be adjudicated within a period of six months or within one year. Adjudication of notice after expiry of the said period is time-barred.

Facts- Petitioner No. 1 is an importer and an exclusive authorised distributor of Swatch products and distributes various brands of luxury watches, access

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