JUDGMENT :

K.R. Shriram, J.

1. By consent of learned counsel for parties, Petition is taken up for final hearing at admission stage.

2. Petitioner No.1 was engaged in the business of imports and exports at the relevant time. Petitioner No.2 is the director of Petitioner No.1. At the relevant time, Petitioner No.2 was a partner in M/s. Rachana Enterprises, a family Partnership firm. Some time in March 1999, Petitioner No.1 got incorporated and took over the business of M/s. Rachana Enterprises. The shareholders and directors of Petitioner No.1 are also family members of Petitioner No.2. (Petitioner No.1 and Petitioner No.2) are hereinafter referred to as “Petitioners”).

3. Petitioners are challenging a show cause notice dated 27/06/1997 issued by Respondent No.1 on the ground that (a) Respondent No.1 did not have jurisdiction to demand duty under Section 28 of the Customs Act, 1962; and (b) the show cause notice, not having been adjudicated by Respondent No.2 and/or his predecessors for a period of 24 years, although Petitioners have filed replies and attended personal hearing, has become stale and has to be quashed and set aside. Mr. Shroff pressed this second ground only and did not