The main legal point established in the judgment is that show cause notices should be adjudicated expeditiously and within a reasonable period, and the petitioner cannot be made to suffer due to the respondent's gross delay.

JUDGMENT :

R.D. Dhanuka, J.

Rule. Rule made returnable forthwith. Learned counsel for the respondents waives service. By consent of parties, petition is heard finally

2. By this petition filed under article 226 of the Constitution of India, the petitioner prays for quashing the impugned Show Cause Notices i.e. Show Cause Notice No.197/Commr/2011-12 dated 21st October 2011, Centralised Show Cause Notice No.541/Commr/2012-13 dated 8th October 2012, Centralised Show Cause Notice No.69/ADC/2013-14 dated 30th September 2013, Centralised Show Cause Notice No.1446/Commr/2014-15 dated 14th October 2014 and Show Cause Notice No.Commr/ST-V/68/2016 dated 16th March 2016 issued by the respondent nos.2, 3 & 4 (Exhibit “A1(Colly)” and impugned letter dated 12th April 2021 & 3rd July 2021 (Exhibit “A2(Colly)”).

3. The petitioner has prayed for a declaration that the impugned show cause notices are void and bad-in-law in view of non-adjudication after a lapse of nearly 10 years from the date of issuance of first show cause notice. Some of the relevant facts for deciding this petition are as under:-

4. It is the case of the petitioner that during the period between 2006 and 2015, the petitioner was engaged in the activity of buying and selling space in vessel. The petitioner recovered the expenses from its clients to facilitate export/import of goods for providing cargo handling/ freight service incurred expenses. During the period between 21st October 2011 and 16th March 2016, the respondent no.2 issued the following show cause notices :-

(i) Show Cause Notice dated 21st October 2011 (for the period 2006-07 to 2010-11);

(ii) Centralised Show Cause Notice dated 8th October 2012 (for the period 2011-12);

(iii) Centralised Show Cause Notice No.69/ADC/2013-14 dated 30th September 2013 (for the period 2012-13);

(iv) Centralised Show Cause Notice No.1446/Commr/2014-15 dated 14th October 2014 (for the period 2013-14); &

(v) Show Cause Notice No.Commr/ST-V/68/2016 dated 16th March 2016 (for the period 2014-15).

5. The petitioner filed a detailed reply to those show cause notices inter alia refuting all the allegations levelled therein. It is the case of the petitioner that no further communication was received from the end of the department in response to the reply filed by the petitioner on 9th November 2012, 12th July 2013, 5th October 2016 and 5th October 2016 respectively to those five show cause notices for various purposes.

6. It is the case of the petitioner that since no further communication was received from the respondents, the petitioner was under bonafide belief that the submissions made by them had been accepted. On 23rd February 2021, the petitioner addressed a letter to the respondent no.2 inter alia seeking a copy of closure report, if any.

7. On 12th April 2021, the respondent no.2 informed the petitioner that the impugned show cause notices had been put in call book. The petitioner was not informed about any such decision taken by the respondent no.2 thereby putting the show cause notice in call book till 23rd February 2021. On 29th April 2021, the petitioner sought clarifications from the respondent no.2 in response to the said letter dated 12th April 2021. There was no response to the said letter from the respondents. On 22nd May 2021, the petitioner sent a reminder to the respondents.

8. On 3rd/ 7th June 2021, the respondent no.2 informed the petitioner that files were transferred to call book as per Circular issued by the Central Board of Excise and Customs which had been revised from time to time. The petitioner therefore, filed this petition impugning the said show cause notice on various grounds.

9. Mr.Raichandani, learned counsel for the petitioner invited our attention to the copies of the show cause notices issued by the respondent no.2 and also the correspondence exchanged between the parties. It is submitted that before 12th April 2021, the respondent no.2 never informed to the petitioner that those 5 show cause notices which were pe