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 vs. Union of India before the Rajasthan High...