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Informative

Repeated Placing and Removing from Call Book, Not a valid justification for Non-Adjudication of Customs SCN for 15 years: Delhi HC

Update / Judgement Date

04 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

The Delhi HC ruled that repeated placing and removing from the call book is not a valid justification for non-adjudication of a customs SCN for years. This decision highlights the importance of timely adjudication. It underscores the need for efficient customs procedures. This ruling reflects the court's emphasis on administrative efficiency. It emphasizes the need for clear directives. The ruling aims to prevent undue delays.