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Issues: Whether the show cause notice and the consequential order in original were liable to be quashed on account of inordinate delay in adjudication and in light of the earlier batch judgment quashing the notice qua the principal noticee.
Analysis: The petition arose from the same show cause notice that had already been set aside in connected proceedings concerning the principal importer. The record showed prolonged pendency, repeated call-book transfers, and repeated adjournments over several years before adjudication. In view of the earlier judgment quashing the notice on the ground of unexplained delay, the consequential order passed against the co-noticee could not survive independently.
Conclusion: The show cause notice and the order in original were quashed. The issue was decided in favour of the petitioner.