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TMI Blog2020 (2) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... rkaran Dass Vedpal (Supra) is based upon two grounds/issues and Applicant is disputing only one issue. If the contention of Applicant is accepted still our order dated 18.12.2019 cannot be recalled because Applicant is not disputing second issue i.e. non-adjudication within reasonable period of limitation - We though not required, yet deem it appropriate to deal with argument raised by Applicant and clarify our findings qua retroactive amendment. Section 28(9) was amended w.e.f. 29.03.2018 and amended Section provides that if duty is not determined within one year from the date of notice, the proceeding shall be deemed to have concluded. We have held that amendment of Section 28(9) is retroactive in nature. If amendment is declared retrospe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. This Court relying upon its earlier judgment in Harkaran Dass Vedpal Vs. Union of India, CWP No. 10889 of 2015 decided on 22.7.2019 allowed the instant CWP No. 23433 of 2019 vide order dated 18.12.2019. Civil Writ Petition of Harkaran Dass Vedpal was allowed on two counts namely: i) non-adjudication of show cause notice within reasonable period and ii) retroactive amendment of Section 28(9) of the Customs Act. 3. A Division Bench of this Court in GPI Textiles Vs. Union of India and others 2018 (362) ELT 388 (P H) set aside show cause notice on the ground of non-adjudication within reasonable period. In Harkaran Dass Vedpal the ratio/principle laid down in GPI Textiles was followed and further principle of retroac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Harkaran Dass Vedpal (Supra) which is already under challenge before Hon ble Supreme Court. Thus, present application deserves to be dismissed on this ground. 7. The judgment in Harkaran Dass Vedpal (Supra) is based upon two grounds/issues and Applicant is disputing only one issue. If the contention of Applicant is accepted still our order dated 18.12.2019 cannot be recalled because Applicant is not disputing second issue i.e. non-adjudication within reasonable period of limitation. We though not required, yet deem it appropriate to deal with argument raised by Applicant and clarify our findings qua retroactive amendment. Section 28(9) was amended w.e.f. 29.03.2018 and amended Section provides that if duty is not determine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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