9911796707
TMI Blog2023 (4) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal filed by the revenue under Section 130 of the Customs Act, 1962 (the 'Act' for brevity) is directed against the order dated 5th August, 2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (the Tribunal) in Customs Appeal No.78534 of 2018. The revenue has raised the following substantial questions of law for consideration : (i) Whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of condition of Notification No.21/2002-Cus dated 01.03.2002? We have heard Mr. K.K. Maiti, learned standing counsel assisted by Mr. Abhradip Maity, learned Advocate appearing for the appellant. Before we consider the substantial questions of law which have been suggested by the revenue, what strikes our eyes is the first issue dealt with by the learned Tribunal. The issue being whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uested. The respondent has acknowledged in paragraph 50 of the impugned order that there were multiple hearings, but there is no explanation for the delay of 14 years. There is nothing on record to attribute the delay to the Appellant, no defence or explanation has been given to this Tribunal for the delay by the Department. 13. Inordinate delay in taking the proceedings relating to a show-caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant's right to natural justice and vitiates the entire proceeding. However, for the sake of completeness, the matter cannot, of course, be left there." From the above finding rendered by the Tribunal, it is seen that there was a delay of 14 years in concluding the proceedings. Though the show cause notice was issued on 9th November, 2004 and reply was submitted by the respondent on 21st March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would be in violation of the principles of natural justice. This is sufficient for us to uphold the order passed by the learned Tribunal. Consequently, the other issues which have been raised by the revenue and suggested as substantial questions of law need not be gone into. In the result, the appeal (CUSTA/1/2023) is dismissed on the ground that there is no substantial question of law arises f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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