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2023 (4) TMI 723 - HC - CustomsDelay of 14 years in concluding the proceedings - failure to fulfill the condition of N/N. 21/2002- Cus dated 01.03.2002 - goods imported by the respondent has not at all been received in their declared factory premises and diverted to local market in Delhi - HELD THAT:- It is seen that there was a delay of 14 years in concluding the proceedings. Though the show cause notice was issued on 9th November, 2004 and reply was submitted by the respondent on 21st March, 2005 and the respondent was heard in person, the final order of adjudication was passed on 29th June, 2018. The learned Tribunal noted that there is nothing on record to indicate that the respondent attributed to the delay in completion of the proceedings whereas in the order of adjudication it has been noted that there were multiple personal hearings conducted in the matter but there was no explanation for the delay of 14 years. In any event, a matter cannot be kept indefinitely pending as it will virtually be a Damocles sword hanging on the head of the assessee. The learned Tribunal was fully justified in coming to the conclusion that in the absence of any explanation for the inordinate delay of 14 years, the rights of the respondent have been affected and it would be in violation of the principles of natural justice. This is sufficient to uphold the order passed by the learned Tribunal. Consequently, the other issues which have been raised by the revenue and suggested as substantial questions of law need not be gone into. Appeal dismissed on the ground that there is no substantial question of law arises for consideration.
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