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    <title>2023 (11) TMI 490 - MADHYA PRADESH HIGH COURT</title>
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    <description>MP HC allowed review petition challenging penalty under Section 114(iii) of Customs Act, 1962. Court found violation of principles of natural justice as adjudication of show cause notice took over 11 years without explanation. Earlier writ petitions were dismissed in limine on grounds of alternative remedy without examining natural justice violation. HC relied on precedents and held petitioners established exception regarding natural justice violation due to inordinate delay in adjudication proceedings.</description>
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      <description>MP HC allowed review petition challenging penalty under Section 114(iii) of Customs Act, 1962. Court found violation of principles of natural justice as adjudication of show cause notice took over 11 years without explanation. Earlier writ petitions were dismissed in limine on grounds of alternative remedy without examining natural justice violation. HC relied on precedents and held petitioners established exception regarding natural justice violation due to inordinate delay in adjudication proceedings.</description>
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