Nalin Gupta Vs Commissioner of Customs (Madras High Court)
Madras High Court held that the entertaining an application for cross-examination of the witnesses, without any reply on merits by a notice in a show cause proceeding, is to be eschewed and should not to be allowed.
Facts- In this Writ Appeal, the principle ground of attack to the Show Cause Notice dated 28.09.2022 is on the ground of limitation prescribed under Section 28(9) of the Customs Act, 1962. According to the appellant, the limitation has already expired long before on 27.09.2023 and therefore, the proceedings initiated by the Principle Commissioner of Customs, Preventive Commissionerate, Chennai-III in the Show Cause Notice dated 28.09.2022 had statutorily lapsed.
Conclusion- Since the cross-examination of the witnesses was allowed and conducted on 19.06.2024, W.P.No.20683 of 2024 filed on 22.07.2024 was clearly without any merits and has been rightly rejected. The respondent is directed to complete the adjudication proceedings as expeditiously as possible. The time taken before various forums including this Court i.e., both before the Writ Court and before us in this Writ Appeal till the date of receipt of this copy shall stand excluded for computation of limitation under Section 28(9) of the Customs Act, 1962.
