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2024 (12) TMI 1044 - HC - CustomsDelay of 15 years in adjudication of the SCN - reason given for the delay as recorded in the order in original is that the show cause notices were transferred to the call book on account of similar issue being pending before the Supreme Court - HELD THAT - Following the decisions in Coventry Estates Pvt. Ltd. vs. The Joint Commissioner CGST and Central Excise and Another 2023 (8) TMI 352 - BOMBAY HIGH COURT and Bhagwandas S. Tolani vs. B. C. Aggarwal and Others 1982 (7) TMI 264 - BOMBAY HIGH COURT it is held that the order in original dated 31 January 2024 along with corrigendum dated 9 February 2024 is quashed and set aside. Petition disposed off.
Issues:
Delay in adjudication of show cause notices; Failure to inform petitioners of transfer to call book; Compliance with principles of natural justice. Analysis: The judgment pertains to a petition challenging show cause notices issued in 2008 and 2009, leading to an order in 2024 after a delay of approximately 15 years. The reason for the delay was the transfer of the notices to the call book due to a similar issue pending before the Supreme Court. However, the petitioners were not informed of this transfer, which the court found unacceptable, emphasizing that the failure to inform the petitioners violated the principles of natural justice. The respondents argued that a circular issued in 2017 mandated informing petitioners of such transfers and since there was no such requirement before 2017, they were not obligated to inform the petitioners. The court rejected this argument, stating that even without a circular, the transfer should have been communicated to the petitioners as a matter of natural justice. The court cited various cases to support this position, including a specific rejection of a similar argument in a previous case. In line with previous decisions, the court quashed the order in original dated January 31, 2024, and its corrigendum dated February 9, 2024. The court referenced multiple cases to support its decision, emphasizing the importance of upholding principles of natural justice and ensuring proper communication with petitioners. The writ petition was disposed of, with no order as to costs, concluding the legal proceedings in this matter.
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