Allowed
M/S Mohit International through, Prop. Harsh Anil Kumar Vasant v. Commissioner of Customs Air Cargo Complex (Exports) & Ors.
Delhi HCW.P.(C)/3147/2023
Case brief
AI extract
What is this about?
The Supreme Court quashed show cause notices and pending orders where Customs authorities failed to conclude adjudication within statutory timelines. The judgment emphasizes that delays caused by 'call book' transfers or indolence are impermissible. It clarified that Section 28(11) validates DRI officers' jurisdiction and that the deletion of 'where it is possible to do so' mandates strict adherence to statutory limitation periods unless extended.
What did the court decide?
Allowed the writ petitions. Quashed the impugned Show Cause Notices (SCNs) and final orders due to inordinate delay and jurisdictional defects. Set aside the judgment in Mangali Impex.