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2015 (8) TMI 387 - HC - CustomsRefund of amount deposited during Investigation – Delay in Adjudication – Pendency of Proceedings – Commissionerate learnt about the subject show cause notice only on receipt of copy of this writ petition. - Held that :- Petitioner claims quashing of proceedings and refund of amount on account of pendency of proceedings for 17 years – Affidavit filed on record indicated that as reorganization of Customs Commissionerate occurred year 1997, 2002 and 2014, records of case could not be located and traced – Though there are no period of limitation prescribed in statute to complete adjudication proceedings, but Law is that they have to be exercised within reasonable time – Petitioners cannot be faulted for having approached Court belatedly as contention of the Revenue – Explanation placed on affidavit does not inspire confidence – Department on going by settled legal principles, cannot pass adjudication order on show cause notice – Therefore show cause notice hereby quashed and respondents prohibited from passing any adjudication order in furtherance thereof – Liberty granted to petitioners to institute proceedings as permissible in law for recovery of sums deposited with accrued interest – Decided in favour of Petitioner.
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