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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Rohan Dyes And Intermediates Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT :
D.N. RAY, J.
“And then one day you find
Ten years have got behind you
No-one told you when to run
You missed the starting gun …...”
-Pink Floyd, Time (The Dark Side of the Moon)
1. The short issue that calls for determination by this Court is whether a show cause notice issued by the Customs Department, which has remained unadjudicated for a long period of time, in excess of ten years, in the present case, should be quashed only on such ground ?
2. Heard learned advocate Ms. Himanshi Patwa for learned advocate Mr. Anandodaya Mishra for the Petitioners and learned advocate Mr. Ankit Shah for the Respondent No. 1 and learned advocate Mr. C.B. Gupta for the Respondent No. 2.
3. Rule returnable forthwith. Learned advocate Mr. Ankit Shah waives service of notice of rule for the Respondent No. 1 and learned advocate Mr. C.B. Gupta waives service of notice of rule for the Respondent No. 2. With the consent of learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is very short.
4. The brief facts of the case are as follows:
4.1 The Petitioner is a registered company, inter alia engaged in the manufacture and export of dyes and chemicals. Th
Prolonged delay in adjudicating Show Cause Notices violates principles of justice, warranting their quashing.
Delayed adjudication attributable to the revenue violates procedural fairness and the principles of natural justice.
The main legal point established in the judgment is that proceedings arising from a show-cause notice should be concluded within a reasonable period, and the failure to do so without a satisfactory e....
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 ....
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....
Show cause notices issued after excessive delay are deemed lapsed, and final assessments cannot be reopened without a valid appeal, emphasizing timely adjudication and adherence to binding precedents....
Delay in adjudication of show cause notices is a violation of principles of natural justice.
Inordinate and unexplained delay in adjudication of show cause notices under the Customs Act warrants quashing of such notices.
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