Delhi HC says Interim Order in litigation Can Stop the Customs Limitation Clock

GKEM International and another challenged a ₹20.18 crore Customs demand as time-barred, contending that the adjudication was completed beyond Section 28(9). The High Court held that the petitioners themselves had sought deferment pending related proceedings in which coercive recovery was stayed, bringing the case within Section 28(9A)(b); limitation therefore recommenced only when that impediment ceased, and the OIO was within time.