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Inordinate Delay in Adjudication: Upholding the Principles of Natural Justice

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....s. Arguments Presented The petitioners, importers, challenged the show cause notice issued by the Directorate of Revenue Intelligence (DRI) in 2003 and the subsequent personal hearing notice issued in 2024, citing inordinate and unexplained delay in the adjudication process. The respondents, the customs authorities, contended that the delay was attributable to the petitioners' failure to comply with the directions of the Tribunal to seek inspection of documents and file a reply within the stipulated time. Discussions and Findings of the Court Inordinate and Unexplained Delay The Court found that the delay in disposing of the show cause notice was inordinate and unexplained. Despite the Tribunal's directions to dispose of the ma....

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....he Secretary, Department of Revenue, Ministry of Finance, The Commissioner of Customs-IV (Export) , The Additional Director General Directorate of Revenue Intelligence, The Principal Additional Director General, Directorate of Revenue Intelligence, Uttar Pradesh - 2022 (12) TMI 323 - BOMBAY HIGH COURT, Parle International Limited Versus Union of India and others - 2020 (11) TMI 842 - BOMBAY HIGH COURT, and Raymond Limited Versus The Union of India through the Ministry of Finance and Anr. - 2019 (8) TMI 962 - BOMBAY HIGH COURT, which emphasized the importance of adjudicating show cause notices within a reasonable time and quashing proceedings in cases of inordinate and unexplained delay. Analysis and Decision by the Court The Court, after ....