9911796707
TMI Blog2023 (1) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... d 7 July 1997. The principal ground of challenge is the gross delay and resultant prejudice to the Petitioner. 2. The Petitioner is a company incorporated under Companies Act, 1956. The Petitioner is a 100% export oriented company. The Petitioner received notice dated 7 July 1997 under Section 124 of the Customs Act, 1962. The show cause notice called upon the Petitioner to show cause as to why an amount of Rs. 13,69,60,000/- should not be recovered from the Petitioner under Section 12 read with Section 28 of the Customs Act, 1962 read with Notification No.13/81 dated 9 February 1981 for non fulfillment of conditions of the notification dated 9 February 1981 and 3 June 1997. The Petitioner was also called upon to explain why penalty should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 8 April 2015 and 7 July 2015. 6. The Petitioner thereafter filed the present Petition challenging the notice issued to the Petitioner calling upon the Petitioner for personal hearing contending that the show cause notice issued 18 years ago was being given effect to. The Division Bench of this court while issuing Rule in this Petition on 25 January 2016 passed an interim order whereby the Respondents were restrained from acting in furtherance of the show cause notice dated 7 July 1997. 7. The question as on today therefore is, when the Petition has come up for hearing in 2022, whether the Petitioner can be subjected to further proceedings in furtherance of the show cause notice dated 7 July 1997 that is 25 years (including the period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after no reply is filed. In the reply affidavit it is accepted that the file of the Petitioner was transferred to the Call book on 26 August 1998. It is stated that there was an Audit by the Comptroller and Auditor General of India and which issue was concluded on 26 March 2012 and therefore the case could not be adjudicated before 12 March 2012 and therefore there is no error in giving effect to the show cause notice and the Petitioner can contest the issue on merits. 10. Assertion of the Petitioner that the Petitioner was not informed that the file of the Petitioner was transferred to the call book has not been controverted. The position continued for 18 years. The fact situation where show cause notice has been transferred to the Call b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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