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2019 (1) TMI 1731 - HC - CustomsPrinciples of natural justice - revival of adjudication proceedings after 14 years - no document relevant for the show cause notice was given - HELD 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. It is very evident from the affidavit in reply filed by the respondents that on 29-12-2003, the show cause notice was issued and thereafter, nothing has been done by the respondent though petitioners filed detailed reply/written submissions in respect of the said show cause notice. Thereafter, on 10-4-2018, after a period of 14 years, the respondent passed the order by confirming the demand against the petitioners without considering the replies made by the petitioner from time to time. The action on the part of the authorities to keep the show cause notice for long period and thereafter, reviving it to confirm the order of demand as has been held in various decisions resulted in infraction of the principles of natural justice rendering the show cause notice as well as consequent order vitiated - Appeal allowed - decided in favor of appellant.
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