1995 (6) TMI 27

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....ondents, waives service. By consent, petition taken on record and called out for hearing. Heard counsel. The petitioners were Agents of foreign flag Vessel "Duke" and which called at the Port of Bombay on March 18, 1983. The petitioners filed Import General Manifest indicating the cargo meant for discharge at the Port of Bombay. After completing discharge, the vessel sailed from Port of Bombay in....

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....or the Agents of Foreign Vessel to show cause as to whether the goods were short-landed, 12 years before the date of show cause notice. In our judgment, the submission is correct and deserves acceptance. It surpasses our imagination as to what prompted respondent No. 1 to wait for a duration of 12 years to issue show cause notice. The exercise of powers under Section 116 of the Customs Act, if nec....