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Issues: Whether the impugned show cause notice dated 07 May 1997 was liable to be quashed on account of inordinate delay in adjudication.
Analysis: The notice was issued to the petitioners and co-noticees, and the adjudication delay was stated to be nearly 25 years from the notice and more than 30 years from the import. The reasons offered by the respondents to explain the delay had already been found unacceptable in the earlier decision involving a co-noticee on the same notice. Following that precedent and adopting the same reasoning, the delay was treated as unjustified.
Conclusion: The impugned show cause notice was quashed and set aside in favour of the petitioners.