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2019 (8) TMI 1398 - HC - CustomsJurisdiction - power of DRI to issue SCN - delayed/no adjudication of impugned Show Cause Notices - mis-declaration of description and value of goods - Limitation - a period of more than 7 years has expired from the date of SCN Maintainability of writ in view of alternative remedy - HELD THAT:- The present petitions are raising question of reasonable period of limitation as well retroactive amendment and as per judgment of Hon’ble Supreme Court in the case of State of Punjab Vs. Bhatinda District Co-Op. Milk P. Union Ltd. [2007 (10) TMI 300 - SUPREME COURT] writ is maintainable because question of reasonable period of limitation cannot be decided by authorities appointed under relevant statute, thus we find it appropriate to entertain present writ Petitions under article 226 of the Constitution of India. In the present petitions, show cause notice(s) were issued on 02.04.2009, 31.03.2009 & 19.02.2011. Adjudication was never stayed by this Court or any other Court so Respondents were always free to adjudicate show cause notice. The excuse of non- adjudication tendered by counsel for the Respondents might be ground to extend limitation by passing order in terms of proviso to Section 28 (9) or Section 28 (9A), however in the absence of passing any such order, the Respondent-Department cannot absolve itself from its statutory duty. Petition allowed.
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