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 confiscation of goods.
This show-cause notice unfortunately got held up in a complete quagmire between the Customs Department and the DRI. The show cause notice was put in the callbook on 21st July, 2016. It was thereafter retrieved from the callbook on 2nd February, 2017. The first hearing on the said notice was held on 15th March, 2017, and the second hearing was held on 10th October, 2017. Again, the notice was put in the callbook on 31st May, 2021 and was finally retrieved and the third hearing was held on 11th July and 18th July, 2023. While the fourth hearing on the show cause notice was fixed on 16th and 23rd August, 2023, the present petition was filed.
