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TMI Blog2025 (2) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 1208 - DELHI HIGH COURT] also followed a similar rationale as the Coordinate Bench of this Court.
The SCN along with Order In Original emanating therefrom are quashed - Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... o endeavour to conclude adjudication with due expedition. Matters which have the potential of casting financial liabilities or penal consequences cannot be kept pending for years and decades together. A statute enabling an authority to conclude proceedings within a stipulated period of time "where it is possible to do so" cannot be countenanced as a license to keep matters unresolved for years. The flexibility which the statute confers is not liable to be construed as sanctioning lethargy or indolence. Ultimately it is incumbent upon the authority to establish that it was genuinely hindered and impeded in resolving the dispute with reasonable speed and dispatch. A statutory authority when faced with such a challenge would be obligated to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n mind the overarching obligation of ensuring that disputes are resolved in a timely manner and not permitted to fester. Insofar as the assertion of the assessees' seeking repeated adjournments or failing to cooperate in the proceedings, it may only be noted that nothing prevented the respondents from proceeding ex parte or refusing to reject such requests if considered lacking in bona fides xxx xxx xxx X. OPERATIVE DIRECTIONS 88. Accordingly, and for all the aforesaid reasons, we allow the present writ petitions and quash the SCNs1 as well as any final orders2 that may have come to be passed and which stand impugned in this batch of writ petitions." 6. As can be seen from the above judgment, the question that was considered by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's instruction issued vide F.No. 437/143/2009-Cus.IV dated 03.11.2017. * Impugned SCN was taken out from the call book on 03.05.2019 in view of the Office Memorandum issued vide F.No. 437/143/2009-Cus.IV dated 03.05.2019. * Impugned SCN was transferred to the call book on 17.03.2021 in light of the ruling of the Supreme Court in Canon India Private Limited v. Commissioner of Customs and Board's Instruction No. 04/2021 - Customs dated 17.03.2021. * The impugned SCN was taken out of the call book on 01.04.2022 in view of the validation owing to Section 97 of the Finance Act, 2022. 28.12.2023 *14.08.2014 - Nobody appeared on the given date and time. * 03.12.2014 - Nobody appeared on given date and time. Advocate on behalf of Noticee No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional time of thirty days. He was also asked to submit his reply by 15.01.2016 failing with case will be decided based on available records. * 02.03.2017 - Advocate appeared on behalf of the Petitioner along with the Proprietor. He stated that the Petitioner had moved the Hon'ble Delhi High Court on the jurisdiction of DRI to issue the said SCN and that the Hon'ble Delhi High Court has passed an order (a combined order in case of Mangli Impex) in their favour and that the matter is pending in the Hon'ble Supreme Court. He argued that as the matter is sub- judice, no order should be passed till the final disposal of the case by the Hon'ble Supreme Court. He also informed that all such cases are not being entertained in CESTAT. He also requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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