Special Leave Petition dismissed; judgment quashing show-cause notices and disallowing drawback duty upheld for 11-year delay The SC dismissed the Special Leave Petition and upheld the HC's judgment quashing the show-cause notices and consequential orders that disallowed drawback ...
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Special Leave Petition dismissed; judgment quashing show-cause notices and disallowing drawback duty upheld for 11-year delay
The SC dismissed the Special Leave Petition and upheld the HC's judgment quashing the show-cause notices and consequential orders that disallowed drawback duty, finding an 11-year delay in adjudication violated principles of natural justice. The Court found no reason to interfere with the HC's application of precedents on unjustified delay and the non-revival of time-barred proceedings, thereby leaving the HC's relief intact.
Supreme Court of India: delay in filing was "condoned." The Court reviewed the impugned judgments and orders of the High Court and found "no grounds to interfere." Consequently, the Special Leave Petition is dismissed. All pending applications, if any, "shall stand disposed of." The disposition is procedural and finalizes the High Court's determinations without substantive modification; no separate reasons identifying errors in the High Court's conclusions were recorded. The result: the High Court orders remain intact, the appellate remedy by special leave is refused, and any ancillary or interlocutory applications before the Supreme Court are closed.
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