Held - During the prolonged period of 03.04.2009 to 21.07.2016, no effective steps were taken for adjudication of the impugned show cause notice. I.....

Held - The unamended Section 28(9) of the Customs Act, specifically provides that the proper officer ‘shall’ determine the amount of duty withi.....

Held - In the instant case, admittedly the show cause notice which culminated in the passing of the impugned Order-in-Original was issued on 12.03......

Held - In the facts of this case as well, the Respondents have not acted in the manner as required by law. True that, while the Respondents’ righ.....

Held - In our view, therefore, it would only be reasonable for petitioner to proceed on the basis that department was not interested in prosecuting.....

Held - In the facts of the present case the impugned show cause notices were issued in the year 2008. The same have not been adjudicated upon and t.....