Customs Dept’s Delay adjudication of SCN within 1 Year amount to denying Principle of Natural Justice: CESTAT

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) held that the Customs Department's delay in adjudicating a Show Cause Notice (SCN) within one year amounts to denying the principle of natural justice. The tribunal emphasized that timely adjudication is a fundamental aspect of fair administrative proceedings. Undue delays can prejudice the party to whom the SCN was issued, hindering their ability to effectively defend their case due to the passage of time and potential loss of evidence. This ruling underscores the importance of expeditious disposal of cases by the Customs Department and reinforces the right of individuals and entities to a timely resolution of matters.