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1 - 10 of 24 (0.40 seconds)The Customs Act, 1962
The Finance Act, 2018
Section 14 in The Customs Act, 1962 [Entire Act]
Swatch Group India Pvt Ltd & Ors. vs Union Of India & Ors. on 16 August, 2023
Swatch Group India Pvt. Ltd. v. Union of India & Ors. 2023 SCC OnLine
Del 4938
"43. We have perused the documents and letters
produced by the Department as referred above. It is seen
that for a period of almost three years, various letters
were exchanged. The matter was fixed for personal
hearing on more than five occasions. No reason has
been provided as to why the hearings were not
concluded on the said dates and the duties payable, if
any, were not determined.
M/S Vos Technologies India Pvt. Ltd vs The Principal Additional Director ... on 17 May, 2021
M/s Vos Technologies India Pvt. Ltd. v. The Principal Additional Director
General & Anr., 2024 SCC OnLine Del 8756
"85. The position which thus emerges from the
aforesaid discussion and a review of the legal
precedents is that the respondents are bound and
obliged in law to endeavour to conclude adjudication
with due expedition. Matters which have the potential of
casting financial liabilities or penal consequences
cannot be kept pending for years and decades together.
A statute enabling an authority to conclude
proceedings within a stipulated period of time "where
it is possible to do so" cannot be countenanced as a
license to keep matters unresolved for years. The
flexibility which the statute confers is not liable to be
construed as sanctioning lethargy or indolence.
Ultimately it is incumbent upon the authority to
establish that it was genuinely hindered and impeded
in resolving the dispute with reasonable speed and
dispatch. 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. This principle would apply
equally to cases falling either under the Customs Act,
the 1994 Act or the CGST Act."
Section 114AA in The Customs Act, 1962 [Entire Act]
Section 9 in The Customs Act, 1962 [Entire Act]
The Central Goods and Services Tax Act, 2017
Mangali Impex Ltd vs Union Of India And Ors on 3 May, 2016
7. It is the case of the Department that, in the meantime, the decision of
the Coordinate Bench of this Court in Mangli Impex Ltd. v. Union of India
& Ors. [2016:DHC:3435-DB] was rendered on 30th May, 2017, due to which
the impugned SCN was put in the call book and the same was taken out from
the call book sometime in November, 2017. It is stated that the Department
had already provided the Petitioner Company with all the RUDs through
speed post on 20th March, 2014, however, the Petitioner Company continued
W.P.(C) 15195/2023 Page 8 of 18
Signature Not Verified
Digitally Signed
By:RAHUL
Signing Date:22.01.2025
11:32
to request for all RUDs and non-relied upon documents to delay the
proceedings. Thereafter, as per the Department there was a halt on the
adjudication proceedings during the 2019-2020 period due to the Covid-19
pandemic.