Failure of Dept to intimate Transfer of Case to Call Book and Delayed Adjudication: Bombay HC quashes Customs SCN

Failure of dept to intimate transfer of case to Call Book and delayed adjudication: Bombay HC quashes customs SCN: The Bombay High Court has quashed a customs Show Cause Notice (SCN) due to the department's failure to intimate the transfer of the case to the Call Book and the resulting delayed adjudication. The court's decision underscores the importance of procedural compliance and timely resolution of cases. By quashing the SCN, the court has highlighted the need for efficient case management and the responsibility of the authorities to adhere to procedural requirements. This ruling aims to prevent undue delays and ensure fair treatment in customs proceedings.