Gala International Pvt. Ltd. Vs Additional Director General (Delhi High Court)
Delhi High Court held that it is no longer open for the department to proceed with the adjudication of show cause notice which had not been adjudicated for almost fourteen years. Thus, letter recommencing adjudication proceedings are set aside.
Facts- The petitioners have filed their respective petitions impugning a common show cause notice dated 30.04.2009 issued by respondent no.1. The impugned show cause notice has not been adjudicated as yet. The petitioners also impugn the common letters dated 20.01.2023 and 06.03.2023 issued by respondent no.2 calling upon the petitioners to appear for hearing in respect of the impugned show cause notice. It is contended by the petitioners that the adjudication of the impugned show cause notice is barred by limitation as the same has not been adjudicated for almost fourteen years.
Conclusion- Held that during the prolonged period of 03.04.2009 to 21.07.2016, no effective steps were taken for adjudication of the impugned show cause notice. It is not disputed that during this period there was no impediment for the concerned officers to proceed with the adjudication. The fact that various communications were sent by the Adjudicating Authority to the concerned officers of the DRI for supply of the RUDs is clearly no ground to justify that it was not possible to adjudicate the impugned show cause notice during the said period. In view of the above, we are unable to accept that it was not feasible or possible for the Adjudicating Authority to adjudicate the impugned show cause notice till 06.02.2017.
