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Issues: Whether, in the facts of the case, the Customs authorities could be permitted to initiate adjudication proceedings and withhold clearance after an inordinate delay, and whether the petitioners were entitled to discharge of the bank guarantee furnished pursuant to the interim order.
Analysis: The goods had already been cleared under an interim order, and the respondents had failed to take follow-up action on the query memo or serve a show cause notice for more than ten years, despite an earlier order specifically reserving liberty to do so. In these circumstances, the Court found no justification for allowing the Department to commence adjudication proceedings belatedly, as no fruitful purpose would be served by permitting such action after such prolonged inaction.
Conclusion: The petition succeeded, the prayer was allowed, and the bank guarantee furnished by the petitioners was ordered to stand discharged.
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