Case Law Details
Apollo Tyres Ltd. Vs Union of India (Gujarat High Court)
It is undisputed fact that the issue involved in the impugned Show Cause Notices had earlier raised with respect to the petitioner’s operation in Kerala. The said dispute stood resolved in favour of the petitioner by order dated 08.02.2005 passed by the CESTAT, Bangalore. It also emerges that it is undisputed fact that it only after filing of the present petition, the concerned respondent has resurrected the dormant impugned Show Cause Notice from call book and issued communication dated 03.12.2018 to the petitioner for personal hearing in respect of the impugned show cause notice.
It is an undisputed fact that the issue of impugned show cause notices was the subject matter with respect to the petitioner operation in Kerala. The issue has been finally resolved in favour of the petitioner by an order dated 08.02.2005 passed by the CESTAT, Bangalore, in appeal preferred by the Revenue. The respondents after keeping the impugned show cause notices in the call book, have not chosen to follow up it for unduly long period. It is very evident from the affidavit in reply filed by the respondents that it was only after the filing of this petition, the impugned show cause notices have been taken out from the call book and notice for personal hearing was issued to the petitioner. The act on the part of the respondents of keeping the impugned show cause notices in call book for unduly long period, without disclosing any reason for delay is arbitrary in exercise of powers and is also in violation of provisions of Section 11A of the Customs Act. It would in our opinion vitiate the entire proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. Rule. Learned advocate Mr. P.Y. Divyeshvar waives service of Rule on behalf on behalf of the respondents.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
