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2023 (11) TMI 490 - HC - CustomsViolation of principles of natural justice - adjudication of the show cause notice took more than 11 long years - Levy of penalty under Section 114(iii) of the Customs Act, 1962 - HELD THAT:- This Court is of the considered opinion that prima facie the petitioners have been able to carve out an exception with regard to violation of principles of natural justice based on PARLE INTERNATIONAL LIMITED VERSUS UNION OF INDIA AND OTHERS [2020 (11) TMI 842 - BOMBAY HIGH COURT] and M/S GODREJ SARA LEE LTD. VERSUS THE EXCISE AND TAXATION OFFICERCUM- ASSESSING AUTHORITY & ORS. [2023 (2) TMI 64 - SUPREME COURT] in as much as the adjudication of the show cause notice took more than 11 long years for which there appears to be no explanation. In fact, the writ petitions were dismissed in limine only on the ground of alternative remedy without examining the issue of violation of principles of natural justice. Review petition allowed.
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