Placing matter on call book and taking it up after several years impermissible: Delhi HC

Balaji Enterprises Vs Additional Director General New Delhi & Ors. (Delhi High Court) Delhi High Court held that placing of the matter on the call book and taking it up after several years would not be permissible. Accordingly, show cause notice liable to be quashed and set aside. Facts- Petitioner is engaged in the import and trade of car accessories during the period 2010 to 2013. Investigations were initiated by the Directorate of Revenue Intelligence (DRI) and the impugned show cause notice was issued demanding duty along with interest and imposition of penalty and fine in lieu of conf...