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2019 (1) TMI 1621 - GUJARAT HIGH COURTPrinciples of Natural Justice - SCN was kept pending for than 15 to 16 years - Adjudication of SCN not completed - breach of the statutory mandate of Section 11A(11) of the Customs Act - HELD THAT:- It is undisputed fact that the issue involved in the impugned show cause notice had for the year 2001. It also emerges that it is undisputed fact that the respondent Authority had issued show cause notice on 25.09.2002 and in response to the same, on 12.07.2003, the petitioner made detailed reply along with written submissions. It is also undisputed fact that the respondents after keeping the impugned show cause notice in the call book, have not chosen to follow up it for unduly long period. The act on the part of the respondents of keeping the impugned show cause notice in call book for unduly long period, without disclosing cogent 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 notice set aside - appeal allowed.
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