2024 (8) TMI 1480 - HC - Customs

Seeking effectively a stop work notice on the show cause notice - According to petitioner, the adjudication proceedings have become stale due to efflux of time - An earlier order had been passed disposing the show cause notice against which petitioner had filed an appeal before the CESTAT. It was petitioner s case that the order-in-original is passed without following principles of natural justice. HELD THAT - CESTAT had set aside the order-in-original and remanded the matter to Adjudicating Authority with a direction to dispose the matter within six months from the date of receipt of reply to the show cause notice after granting a personal hearing. Petitioner states that respondents not only failed to adhere to the time line given by the CESTAT but out of blue had issued a notice dated 27th May 2024 calling upon petitioner to attend personal hearing on 19th June 2024 at 15.30 hrs. Counsel states that the delay in adjudicating proceedings is causing prejudice to petitioner as none of the documents are traceable. Counsel states now the next date of personal hearing is on 26th August 2024. Respondents will be filing an affidavit in reply to oppose the petition and orally he also submits that petitioner did not even file reply to the show cause notice as directed in the order of the CESTAT. Matter requires consideration and therefore, we pass following directions - (i) Affidavit in reply to be filed and copy served upon petitioner on or before 6th September 2024. (ii) Rejoinder, if any, to be filed and copy served by 20th September 2024. (iii) Petition be listed on 30th September 2024. (iv) Until 31st October 2024, adjudication proceedings shall not be proceeded with.

Summary

The petition seeks a stop work notice on a show cause notice issued in 2003. The CESTAT had remanded the matter for adjudication within six months, but the respondents failed to adhere to the timeline. The next date of personal hearing is scheduled for August 26, 2024. Directions given to file affidavit in reply by September 6, 2024, and list the petition on September 30, 2024. Adjudication proceedings are stayed until October 31, 2024.