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2016 (8) TMI 86 - HC - CustomsValidity of show causes notices - failure to adjudicate even after a long time - Held that:- As far as the Customs Department is concerned, there appears to be no valid reason why it did not proceed with the adjudication of the Show Cause Notice issued by it, for well over 17 years now despite the specific orders of the Court permitting it to do so and to even pass a final order. They were only restrained from giving effect to such order. The only conclusion that the Court can draw from this is that the Customs Department is clearly not interested in proceeding with the Show Cause Notice issued by it. - For the aforesaid reasons, the Court quashes the two Show Cause Notices dated 3rd July 1997 and 9th July 1997 and the corresponding orders dated 4th November 1997 and 17th December, 1997 issued by the DGHS withdrawing the four CDECs issued to Petitioner No.1. The Show Cause Notice dated 3rd January, 1998 issued by the Customs Department to Petitioner No1 is also quashed. - Decided in favor of petitioners.
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