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K. R. SHRIRAM, JITENDRA JAIN
Bhushan Vora – Appellant
Versus
Union of India, Through the Secretary, Department of Revenue, Ministry of Finance, Government of India – Respondent
JUDGMENT :
Jitendra Jain, J.
1. Rule. By consent of the parties the petition is taken up for final hearing since the pleadings are completed.
2. By this petition under Article 226 of the Constitution of India, Petitioner challenges the Show Cause Notice (SCN) dated 10th March 2015 issued by Respondent No.4-Directorate of Revenue Intelligence (DRI), which is now sought to be adjudicated after a period of almost 8 years.
Brief facts:-
3. Petitioner, carries on business as a sole proprietor in the name of style of “Global Marking”. Petitioner is engaged in the business of import and export of saffron. On 10th March 2015, a SCN was issued to Petitioner by Respondent No.4 to show cause why import duty foregone amounting to Rs.3,66,360/- should not be demanded under Section 28 of the Customs Act, 1962 along with interest under Section 28AA/AB of the said Act. Petitioner replied on 2nd April 2015 giving detailed written submissions as to why the SCN should be dropped. Petitioner also requested for a personal hearing. Thereafter, for almost about 3 years, no steps were taken for adjudication of the SCN. On 23rd February 2018, Petitioner was informed that Respondent No.2-Commissioner of Customs
Timely adjudication of show cause notices is essential, and failure to communicate procedural developments violates natural justice principles.
Delayed adjudication attributable to the revenue violates procedural fairness and the principles of natural justice.
Giving notices for hearing after gap of 17 years, as in this case, is to catch the parties by surprise and prejudice a fair trial, as the documents relevant tot he show cause notices are not availabl....
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 ....
Inordinate and unexplained delay in adjudication of show cause notices under the Customs Act warrants quashing of such notices.
Proceedings under section 11A of Act are adjudicatory proceedings and authority which decides same is a quasi-judicial authority. Such proceedings are strictly governed by statutory provisions. Secti....
Delay in adjudication of show cause notices is a violation of principles of natural justice.
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