𝐒 𝐉 𝐄𝐗𝐈𝐌 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 25.01.2025

Delhi HC Quashes SCN and OiO issued in Customs Case due to inordinate delay of over 15 years

The Delhi High Court quashed a 2008 Show Cause Notice and a related 2024 order against Vijay Enterprises, citing undue delays of over 15 years in adjudication under the Customs Act. The judgment highlights the importance of timely action and procedural fairness in customs proceedings.

Case Summary:

1. Petitions Filed:
   • Vijay Enterprises challenged a Show Cause Notice (SCN) from 2008 and an Order-in-Original from 2024, alleging violations in customs declarations and seeking financial recovery under Section 28 of the Customs Act, 1962.
2. Primary Issues:
   • Delay of over 15 years in adjudicating the SCN.
   • Alleged misdeclaration and undervaluation of imported goods.
   • Non-adherence to natural justice principles during proceedings.
3. Court’s Observations:
   • The court ruled that the prolonged delay in adjudication without valid justification violated Section 28(9) of the Customs Act, which mandates specific timeframes for decision-making.
   • It cited precedents where delayed SCNs were quashed due to unreasonable delays.
4. Outcome:
   • The SCN dated May 2008 and the resulting 2024 order were quashed by the Delhi High Court for being time-barred and procedurally defective.
5. Significance:

The judgment underscores the importance of adhering to statutory deadlines and procedural fairness in customs cases.

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Source: Delhi High Court

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