17-Year Delay in Show Cause Notice Violates Rule 226A, Enforcement Action Quashed for Export Obligations

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....The HC quashed the impugned order-in-original issued by the first respondent due to a 17-year inordinate delay in issuing the show cause notice concerning non-fulfillment of export obligations under the Advance License Scheme. The petitioner demonstrated partial compliance by producing EODCs for 13 out of 24 licenses and explained the unavailability of the remaining certificates due to the extensive lapse of time. The court held that the delay far exceeded the five-year period prescribed under Rule 226A of the Central Excise Rules and related CBIC circulars, rendering the notice unsustainable. Consequently, the writ petition was allowed, and the enforcement action premised on the delayed notice was set aside.....