Prolonged customs inaction and prior precedent justified quashing of a show cause notice in an import valuation dispute.

A customs show cause notice concerning alleged misdeclaration of import value was quashed where adjudication had remained pending for about twelve years and the controversy was already covered by an earlier decision on the same issue. The Court treated the prolonged inaction as a material ground for relief and accepted that an identical prior ruling governed the dispute. The note states the practical principle that an undecided customs notice, when left unattended for an inordinate period and matched by earlier authority on the same controversy, may be set aside.

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Issues: Whether the show cause notice issued in customs proceedings was liable to be quashed on account of prolonged inaction and the matter being covered by an earlier decision.

Analysis: The petitioners challenged the show cause notice issued in connection with alleged misdeclaration of import value, pointing out that no adjudication had been made for about twelve years. The matter was stated to be covered by an earlier decision of the Court granting similar relief in an identical controversy, and the respondent did not dispute that position.

Conclusion: The show cause notice was quashed and the petition was allowed.

Ratio Decidendi: Where a customs show cause notice remains undecided for an inordinate period and the controversy is already covered by an earlier decision on the same issue, the notice can be quashed.

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