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2019 (1) TMI 1620 - HC - CustomsMaintainability of petition - impugned SCN have been taken out of the call book and personal hearing has already fixed vide communication dated 03.12.2018 - HELD THAT:- 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 08.02.2015 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. 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 vitiate the entire proceedings. Impugned order set aside - appeal allowed.
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