2024 (12) TMI 302

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.... JITENDRA JAIN, JJ. For the Petitioner: Mr. Bharat Raichandani a/w Mr. Jasmine Dixit i/by UBR Legal. For the Respondent nos. 1 to 3: Mr. Karan Adik. For DGFT Respondent no. 4: Mr. J. B. Mishra a/w Mr. Ashutosh Mishra a/w Mr.Vikas Salgia. ORAL ORDER :- 1. Rule. Rule is made returnable immediately at the request and with the consent of the parties. 2. By this petition under Article 226 of ....

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....ght to have been taken within a reasonable period and a period of 26 years cannot be treated as a reasonable period in the facts and circumstances of the case. Mr. Raichandani relied upon the Supreme Court's decision in the case of Union of India vs. Citi Bank 2022 (382) E.L.T. 293 (S.C.) in support of his submission. 4. Mr. Adik, learned counsel for the respondents submits that under Section....

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.... instant case, admittedly, the impugned notice is issued for non-submission of Export Obligation Discharge Certificate dated 23 September 1996, after almost 26 years. 7. In our view, on a reading of the Customs Act, the reasonable period for initiating any proceedings for recovery of dues can certainly not be 26 years, even where a bond may have been executed. Section 28 of the Customs Act, and t....

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.... in the case of Union of India Vs. Citi Bank (supra), where the show cause notice under FERA issued almost a decade after the transaction date, was quashed on the grounds of delay in initiating the proceedings. The Co-ordinate Bench of this Court in the case of Coventry Estates Pvt. Ltd. Vs. The Joint Commissioner, CGST and Central Excise & Anr. Writ Petition No.4082 of 2022 vide order dated 25 Ju....