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2015 (9) TMI 291 - HC - CustomsNon-compliance of conditional advance licence – Imposition of Duty – Delay in adjudication – Petitioner-1 was issued conditional advance licence and compliance was to be made with condition that petitioners would export polythene/viscose blended fabric – As there was collusion between 2nd petitioner and third party, incorrect/manipulated/false information regarding quantities/weight/composition of exported goods was provided to show compliance of terms and conditions of licence and demand of duty was confirmed – Held that:- Admittedly petitioners addressed several letters requesting authorities to proceed with matter or to drop proceedings and retain money already deposited in lieu of demanded duty – 18 years have lapsed since notice was issued and revenue cannot merely issue show cause notices and thereafter not take steps to adjudicate matter in accordance with law – Revenue directed to furnish the details of pending cases.
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