2024 (10) TMI 912

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..... Mishra. P. C. :- 1. By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge a show cause notice dated 28 March 2002 issued under Sections 28, 124, etc. of the Customs Act primarily on the ground of delay in adjudicating the show cause notice until today. 2. Mr. Raichandani, learned counsel for the petitioner, submits that the show cause notice dated 28 March 2002 has not been adjudicated till today for almost more than 20 years and, therefore, relying upon the decision of this Court in cases of Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India & Ors. 2017-TIOL-2618-HC-MUM-CUS, Reliance Industries Ltd. & Anr. Vs. Union of India & Ors. 2019-TIOL-1597-HC_MUM-CUS and Coventry Estates Pvt. Ltd. .....

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..... was issued to Sanghvi Reconditioners Pvt. Ltd., Reliance Industries Ltd., and the petitioner. The issue of delay in adjudication of the show cause notice came up for consideration in the cases of Sanghvi Reconditioners Pvt. Ltd. (supra) and Reliance Industries Ltd. (supra), and this Court quashed the show cause notice on the ground of delay in adjudication of the said notice. In our view, the petitioner's case stands on a firmer footing because in the case of the petitioner, the delay is more than 20 years from the date of the show cause notice, whereas, in the case of Sanghvi Reconditioners Pvt. Ltd. and Reliance Industries Ltd., the delay was of 15 years since show cause notice was quashed in the year 2017. 6. Merely because the petition .....

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..... nce of the assessee being informed about his case being transferred to the call book, justification for the delay in adjudication cannot be accepted. 9. The petitioner has challenged the present petition in 2023 because the respondents issued a notice on 28 February 2023 for adjudication of a show cause notice dated 28 March 2002. This shows cause notice in 2023 is how the respondents attempted to revive the 2002 notice that prompted the petitioner to file this writ petition. 10. In view of the above, Rule is made absolute in terms of prayer clause (a), which reads as under:- "(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article .....

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