Delhi High Court Dismisses Customs Challenge, Holds Adjudication Within Limitation Under Section 28(9A)

Case Snapshot

Case Name: GKEM International Pvt Ltd & Ors. v. Commissioner of Customs ICD PPG and Other ICDs

Citation / Neutral Citation: 2026:DHC:7503-DB

High Court: High Court of Delhi

Bench: Hon'ble Mr. Justice Anil Kshetarpal and Hon'ble Ms. Justice Shail Jain

Date of Judgment: 7th September, 2026

Area of Law: Customs Law, Limitation, Section 28 of Customs Act, 1962, Judicial Review

Judgment Headline

Limitation challenge rejected; adjudication within time under Section 28(9A) as petitioners sought deferment.

The Judgment in One Line

Delhi High Court dismisses writ petition challenging customs demand, holding adjudication completed within statutory period after excluding time spent on petitioner's own deferment request.

Why This Judgment Matters

This judgment clarifies the computation of limitation under Section 28(9A) of the Customs Act. It establishes that when the petitioner themselves seeks deferment of adjudication due to pending proceedings, the period of such pendency is excluded from the limitation clock under Section 28(9A)(b). The ruling also holds that the communication requirement under Section 28(9A) is satisfied where the petitioner is fully aware of the circumstance causing delay. Importantly, the judgment distinguishes Vos Technologies, limiting its application to pre-2018 SCNs governed by the "reasonab

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