Customs Dept’s Delay adjudication of SCN within 1 Year amount to denying Principle of Natural Justice: CESTAT [Read Order]
The tribunal ruled that a delay in deciding the show cause notice would be equivalent to a denial of fairness, judgment, non-arbitrariness, and the potential to apply natural justice principles in a meaningful way
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) comprising Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that the customs department’s obligation to adjudicate show cause notice (SCN) within 1 year amount to denying principle of natural justice. Income Tax SCN on Variations Issued without Providing time…
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