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2023 (11) TMI 729 - PUNJAB AND HARYANA HIGH COURTSeeking writ of prohibition restraining the respondent from adjudicating SCN - barred by limitation in terms of Section 28(9) of the Customs Act, 1962 or not - conclusion of proceedings in view of second proviso of Section 28(9) of the Act, 1962 - HELD THAT:- As per the facts given by the petitioner in the writ petition, the petitioner was aware about the notice dated 05.12.2022 (Annexure P-3) and, thereafter, adjournments were sought by the petitioner for personal hearing as well as for filing reply, as per details given in para No. 7 of the writ petition. The petitioner appeared for the first time for personal hearing on 01.02.2023 and it was made aware of the extension granted for adjudication of the case by Chief Commissioner of Customs under Section 28 (9) of the Act, 1962, vide letter dated 15.12.2022 (Annexure R-1). The said facts clearly make out that it was on account of non-appearance of the petitioner that the matter was kept adjourned and the same was not concluded. As per the petitioner, it had placed on record the submissions dated 31.01.2023 (Annexure P-8) and additional submissions dated 01.02.2023 (Annexure P-9). These submissions were placed on record by the petitioner after the extension was granted vide letter dated 15.12.2022 (Annexure R-1) and since the petitioner itself has taken time, after issuance of notices both dated 28.01.2022 (Annexures P-1 and P-2) for filing reply, the delay cannot be attributed to the respondent for not adjudicating show cause notices. Moreover, the extension was rightly granted, keeping in view letter dated 09.12.2022 (Annexure P-12), placed on record by the petitioner. There are no ground to entertain the present writ petition and restraining the respondents from adjudicating show cause notices is made out - petition dismissed.
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