Vijay Enterprises & Anr. Vs Principal Commissioner of Customs & Anr. (Delhi High Court)
Delhi High Court held that repeated placing of the matter in the call book is not a valid justification for non-adjudication of show cause notice for about 15 years. Accordingly, order passed is liable to be quashed due to delay in adjudication.
Facts- The present writ petitions have been filed under Articles 226 and 227 of the Constitution of India seeking inter alia issuance of an appropriate writ for quashing the impugned Order-in-Original dated 31st January, 2024 passed by the Respondent No. 1 – Principal Commissioner of Customs (Import), ICD Tughlakabad, New Delhi, and the impugned Show Cause Notice dated 23rd May, 2008, issued by the Respondent No. 2 – Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit.
The impugned Order-in-Original is challenged, inter alia, on the ground that validity of the impugned SCN was under consideration before this Court and the impugned Order-in-Original was passed while the said petition was pending, in violation of the principles of natural justice. The impugned SCN and the proceedings initiated thereunder have been challenged on the ground that the same are barred by limitation in terms of Section 28 of the Customs Act, 1962.
