Infructuous show cause notice quashed where imported goods were already cleared and no longer available for enforcement.

A show cause notice seeking diversion of imported goods to a canalising agency was quashed because the goods had already been cleared and were no longer with the petitioner. The court held that once the subject goods were unavailable, no effective or fruitful adjudication could continue, as the relief sought had become incapable of execution in law or fact. The enquiry was therefore redundant and infructuous, and the challenged proceedings were set aside.

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Issues: Whether the show cause notice seeking diversion of imported goods to the canalising agency could survive after the imported goods had already been cleared and disposed of, and whether any adjudication could still be completed.

Analysis: The proceeding was directed only at requiring the petitioner to hand over the imported goods to the canalising agency. Once the goods had been cleared pursuant to the earlier judicial order and were no longer available with the petitioner, no effective or fruitful adjudication could follow. The continuation of the enquiry would serve no useful purpose because the relief contemplated by the notice had become incapable of execution.

Conclusion: The show cause notice was quashed as having become redundant and incapable of further adjudication, in favour of the petitioner.

Final Conclusion: The petition succeeded and the challenged show cause proceedings were set aside, with no order as to costs.

Ratio Decidendi: A show cause notice seeking a consequence that can no longer be worked out in law or in fact becomes liable to be quashed as infructuous when the subject goods are no longer available for adjudication or enforcement.

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