Rajasthan HC Quashes Customs Notice Due to 14-Year Adjudication Delay

Shivek Sharma Shivek Sharma Vs Union of India (Rajasthan High Court)

The Rajasthan High Court set aside a customs demand notice, ruling that the 14-year delay in adjudication was unreasonable and violated principles of natural justice, citing precedents on the need for timely quasi-judicial proceedings. The court held that such a delay causes irretrievable prejudice to the assessee and that the department’s failure to provide a valid reason for the delay or inform the petitioner about the case status was unacceptable.

The case of Shivek Sharma

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