2025 (9) TMI 825 - SCH - Customs

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 ... Violation of principles of natural justice - Delay of 11 years in adjudication of show cause notices - disallowance of drawback duty availed - it was held by High Court that the show cause notices and orders quashed due to unjustified delays in adjudication and revival of proceedings, aligning with the principles established in prior cases. HELD THAT:- There are no grounds to interfere with the impugned judgments and orders of the High Court. Hence, the Special Leave Petition is dismissed. 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.