Customs SCN Cannot Be Adjudicated After 14 Years: Delhi HC

Gala International Pvt. Ltd. Vs Additional Director General (Delhi High Court) Delhi High Court held that it is no longer open for the department to proceed with the adjudication of show cause notice which had not been adjudicated for almost fourteen years. Thus, letter recommencing adjudication proceedings are set aside. Facts- The petitioners have filed their respective petitions impugning a common show cause notice dated 30.04.2009 issued by respondent no.1. The impugned show cause notice has not been adjudicated as yet. The petitioners also impugn the common letters dated 20.01.2023 and 06...