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2023 (9) TMI 1272 - HC - CustomsDelay of 14 years in adjudication of SCN - Assessee was not knowing that matter was put in the call book - constitutional validity of Section 97 of the Finance Act, 2022 - provision authorising an officer of the Directorate of Revenue Intelligence (DRI) to act as a proper officer under the Customs Act, 1962 can have any retrospective operation or not. Whether the time period for adjudicating the show cause notices in terms of Section 28(9) of the Customs Act, as in force prior to 29.03.2018, has lapsed? - Whether it is permissible for the Commissioner (Adjudicating) to now resume adjudication of the impugned show cause notice? HELD THAT:- During the prolonged period of 03.04.2009 to 21.07.2016, no effective steps were taken for adjudication of the impugned show cause notice. It is not disputed that during this period there was no impediment for the concerned officers to proceed with the adjudication. The fact that various communications were sent by the Adjudicating Authority to the concerned officers of the DRI for supply of the RUDs is clearly no ground to justify that it was not possible to adjudicate the impugned show cause notice during the said period. In view of the above, it cannot be accepted that it was not feasible or possible for the Adjudicating Authority to adjudicate the impugned show cause notice till 06.02.2017. It is stated that the impugned show cause notice was retrieved from the Call Book on 06.02.2017 in view of the instructions dated 06.01.2017. However, the Board opined that it was not feasible to adjudicate the notices issued prior to 08.07.2011 and therefore the said impugned show cause notice was not adjudicated. It is stated that it was re-entered in the Call Book and was retrieved from the Call Book on 23.01.2023 - Admittedly, the petitioners were not informed that the impugned show cause notice was put in the Call Book. It is at once clear that the period within which the impugned show cause notice was required to be adjudicated has long since elapsed. The controversy raised is squarely covered by the recent decision of this Court in SWATCH GROUP INDIA PVT LTD & ORS. VERSUS UNION OF INDIA & ORS. [2023 (8) TMI 864 - DELHI HIGH COURT]. In view of the above, it is no longer open for the respondents to proceed with the adjudication of the impugned show cause notice. Accordingly, the impugned letters recommencing the adjudication proceedings are set aside. Since the period for adjudication of the impugned show cause notice has elapsed, the same cannot be adjudicated. Petition allowed.
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