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2022 (2) TMI 1347 - HC - CustomsCondonation of delay in filing petition - petition has been filed after four years from the date of issuance of the impugned show cause notice without any cogent explanation for the inordinate delay in filing this writ petition - HELD THAT:- Had the impugned show cause notice bad in law or without jurisdiction at the time of issuance of the impugned show cause notice and if at all petitioner was aggrieved by such notice he could have come before the Writ Court immediately after issuance of the impugned show cause notice. The conduct of the petitioner shows that immediately after issuance of the impugned show cause notice he sat over it and did not approach the Writ Court by taking the point of jurisdictional error or point of law if any against the impugned show cause notice which was issued in the year 2017 and instead the petitioner himself has chosen to give reply to the said show cause notice and has submitted to the jurisdiction of the respondent authority concerned. So it cannot be contended by the petitioner that the impugned show cause notice at the time of issuance in 2017 was without jurisdiction or bad in law in 2022. Petitioner relies on an unreported decision of Delhi High Court in GOPAL GUPTA VERSUS PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE NEW DELHI [2021 (4) TMI 788 - DELHI HIGH COURT] - On perusal of order of Delhi High Court, which is an interim order and not a final order apart from the fact that it is not binding on this Court. It also appears from the said interim order of Delhi High Court that the impugned show cause notice was issued on 26th September, 2019 and the writ petition was filed in that case in early 2021. So, factually point of delay is different in that case from this case and in that case it could not be called an inordinate delay. The petition cannot be entertained and is dismissed.
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