The Court noted that merely placing the matter in the call book was not a valid justification for the delay, especially when there was no stay from any court
The Delhi High Court, quashed a Customs order issued nearly a decade after the show cause notice, holding that the 10-year delay in adjudication and failure to provide proper opportunity of hearing rendered the proceedings unsustainable. Gurjit Singh Bains, petitioner-assessee, along with Sandeep Arora filed writ petitions challenging a show cause notice dated 30th December…
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