2021 (7) TMI 388

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.... the Petitioner : Mr.G.Derric Sam For the Respondents : Mr.Pramod Kumar Chopda Standing Counsel COMMON ORDER The petitioner has challenged a show cause notice dated Nil-8-2009 calling upon it to show cause why customs duty not be recovered in respect of Bill of Entry filed by it on 25.08.2009. The specifics of the notice are not adverted to insofar as the factual details of the transactions are....

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....ing demand notice as against the petitioner. Despite a request for the reversal of the alert as well as for closure of the proceedings initiated in 2009, there was no action by the respondent leading to the filing of the present writ petition along with WP.No.18328 of 2020 praying for the removal of the alert itself. 5. The latter writ petition came to be disposed by my order dated 16.12.2020, re....

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.... the show cause notice was issued. Section 28(9)(a) however, grants time of only six months for determination of the duty and interest where it is possible for the revenue to do so. 9. The counter filed by the revenue does not reveal any circumstances, which would justify the elapse of time from 2009 till date, of more than twelve years to keep the proceedings pending. The normal defence offered ....