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of <h1>Tribunal emphasizes timely adjudication, sets aside order, and allows appeal. Precedent guides fair process.</h1> <h3>M/s Metco Export International Versus C.C. -Kandla</h3> M/s Metco Export International Versus C.C. -Kandla - 2019 (370) E.L.T. 392 (Tri. - Ahmd.) Issues:1. Waiver of Show Cause Notice (SCN) by the appellant without issuance of SCN within the prescribed time frame.2. Adjudication period exceeding the statutory limit of 6 months after the waiver of SCN.3. Applicability of the judgment of the Hon'ble Delhi High Court in the case of Shivshakti Trading Company to the present case.Issue 1: Waiver of Show Cause Notice (SCN)The appellant filed 2 shipping bills for export of de-oiled mustard/rape seed oil under the VKGUY scheme. The Customs Officer alleged misdeclaration and attempted benefit under the VKGUY scheme. The appellant waived the SCN, leading to the confiscation of goods and imposition of penalties. The waiver raised concerns about the obligation to issue an SCN within the prescribed time frame as per Section 110(ii) of the Customs Act.Issue 2: Adjudication PeriodThe appellant argued that despite waiving the SCN, the adjudication process should have been concluded within 6 months as per statutory provisions. The Hon'ble Delhi High Court's judgment in the case of Shivshakti Trading Company emphasized the importance of completing adjudication within a reasonable period, irrespective of the SCN waiver. The delay in passing the adjudication order after 17 months was deemed in violation of the statutory time limits, leading to the setting aside of the impugned order.Issue 3: Applicability of Previous JudgmentThe Revenue contended that the judgment of Shivshakti Trading Company was not directly applicable as the goods in the present case had been released provisionally. However, the Tribunal held that the core issue of completing adjudication within a reasonable period, as highlighted in the Delhi High Court's judgment, was paramount. The provisional release of goods did not alter the necessity of adhering to the statutory time limits for adjudication, leading to the allowance of the appeal based on the precedent set by the Delhi High Court.In conclusion, the Tribunal set aside the impugned order and allowed the appeal, emphasizing the importance of completing adjudication within the statutory time frame even in cases where the SCN is waived. The judgment of the Hon'ble Delhi High Court in Shivshakti Trading Company served as a guiding precedent in ensuring timely and fair adjudication processes.
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