2024 (10) TMI 1412

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....nsel for the parties. 3. The Petition challenges the show cause notice dated 16 May 2008, which has been pending adjudication before the Respondents for the last 15 years. 4. On 16 May 2008, the Respondents issued a show cause notice to the Petitioner seeking to impose a penalty under section 112 (a) of the Customs Act, 1962, alleging inter alia a classification of clandestine clearance of 663 import assignments without payment of appropriate duty. 5. The Petitioner filed detailed responses to the show cause notice dated 16 May 2008 on 01 October 2008 and 02 December 2008. 6. The record bears out that personal hearings were fixed on 03 December 2008, 04 December 2008 and 05 December 2008. The Advocates, on behalf of the Petitioner, did ....

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....21, the show cause notice was transferred to the call book pursuant to the bold instructions No. 04/2021 issued vide F. No. Mumbai 450/72/2021-CUS-IV. 10. Except for the above statement in the Affidavit, no documents/file showing the actual transfer to the call book is shown or produced. Further, there is no statement that any intimation was given to the petitioner about such transfer. 11. In almost identical facts, the Division Benches of this Court in the cases of Coventry Estates Pvt Ltd Vs The Joint Commissioner CGST and Central Excise & Anr 2023 (10) Centax 38 (Bom), Eastern Agencies Aromatics (P) Ltd Vs Union of India & Ors 2022 (12) TMI 323 (Bom), ICICI Home Finance Company Ltd Vs Union of India & Pr. CGST & CX Mumbai 2024 (6) TMI ....

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....t any concrete proposition of law has been laid down in the said order to the effect that even if there exists a gross, unjustifiable and inordinate delay in adjudication of the show cause notice, the Revenue could nonetheless proceed to adjudicate the same. Mr. Adik would also fairly submit that such position in law cannot be derived from such decision. Also the judgment of a co-ordinate Bench of this Court in case of Oil and Natural Gas Corporation Limited (supra) would not assist the revenue, inasmuch as the said decision has not considered the views expressed in the different decisions, which we have noted hereinabove, as the same is rendered purely in the facts and circumstances as set out in paragraphs 8 and 9 of the said judgment." ....

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....ut transferring the matter to the call book. Such propositions are laid in The Great Eastern Shipping Company Ltd Vs Union of India & Ors 2024 10 TMI 912, in Coventry Estates Pvt Ltd (supra) and Bhushan Vohra (supra). 18. Mr Mishra also relied on Union of India Vs Prime Leathers 2018 (15) G.S.T.L. 641 (S.C.) to submit that in this case, the Hon'ble Supreme Court did not allow the Revenue to seek recall of the amount already refunded but permitted the Revenue to proceed with the adjudication. 19. We have examined this decision, and the facts therein do not compare with those in the present case. In the said case, the proper officer was not empowered to issue the show cause notices. There was an amendment in Section 28 of the Customs Act of....