showcausenotice Archives

Subsequent Notice under Section 28(4) of Customs Act cannot supplement prior notice Under Section 28(1): Delhi High Court

Section 28 of Customs Act, by its very nature posits, in each set of facts and circumstances, the issuance of a SCN either under Section 28(1) or under Section 28(4) of the Act and not under both. Under the circumstances, we are unable to agree that the impugned SCN under section 28(4) of the Act post the issuance of the SCN under Section 28(1) could be termed a “Supplementary Notice”.

Case Briefs High Courts

‘Matters casting financial liabilities or penal consequences cannot be kept pending for years’; Delhi High Court quashes decade long delayed show cause notices

A statutory authority when faced with such a challenge would be obligated to prove that it was either impracticable to proceed or it was constricted by factors beyond its control which prevented it from moving with reasonable expedition.