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2024 (2) TMI 627 - HC - CustomsSeeking direction to the respondent not to pass final order on the Show Cause Notice dated 20.10.2022 - petitioner had filed an interim reply to the Show Cause Notice - denial of opportunity to cross-examine certain witnesses - HELD THAT - Keeping in view the facts and circumstances of the case and specially in view the fact that the Tribunal has already heard the appeal of the petitioner and order is reserved, it is directed that hearing on the Show Cause Notice be deferred till the order is pronounced by the CESTAT. Once the order is pronounced and subject to the said order, a period of two weeks be granted to the petitioner to file a final reply to the Show Cause Notice and thereafter, the Adjudicating Authority may proceed further with the conclusion of the Show Cause Notice after giving an opportunity of personal hearing to the petitioner. Petition disposed off.
Issues involved: Direction sought to not pass final order on Show Cause Notice dated 20.10.2022; Compliance with statutory period for adjudication under Section 28(9) of the Customs Act, 1962.
The petitioner sought a direction to the respondent to refrain from passing the final order on the Show Cause Notice issued on 20.10.2022. The petitioner had submitted an interim reply to the notice on 26.08.2023 and had requested to cross-examine certain witnesses, which was denied. Subsequently, the petitioner appealed to the Customs Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. C/55723/2023, and the arguments on the appeal were concluded with the judgment reserved on 30.01.2024. The respondent, on the same day the arguments were reserved, called upon the petitioner to file a final reply and appear for a hearing on 09.02.2024. The petitioner's counsel argued that concluding the hearing on the Show Cause Notice at this stage, when the appeal has been heard and judgment reserved, would severely prejudice the petitioner. The respondent contended that the Show Cause Notice must be adjudicated within a statutory period of one year as per Section 28(9) of the Customs Act, 1962. Due to the petitioner's request, the time was extended by an additional year as per the proviso to the said Section. As the deadline was approaching, the Adjudicating Authority issued a notice to conclude the proceedings. The Court, considering the circumstances and noting that the Tribunal had already heard the petitioner's appeal and reserved the order, directed that the hearing on the Show Cause Notice be postponed until the CESTAT pronounces its order. Following the CESTAT's order, a two-week period was granted to the petitioner to file a final reply to the Show Cause Notice. Subsequently, the Adjudicating Authority was permitted to proceed with the conclusion of the Show Cause Notice, providing the petitioner with a personal hearing. Importantly, the time spent during the appeal process before the CESTAT would not be counted towards the statutory period specified under Section 28(9) of the Customs Act. The petition was disposed of in accordance with these directions.
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