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2020 (1) TMI 283 - HC - CustomsAdjudication of show cause notice - SCN was issued in 2002 and was pending - Validity of notice of hearing issued 2017 - basis of the challenge to the notice of hearing, is the long delay in taking up adjudication proceedings - HELD THAT:- The long delay in taking up the adjudication of a show cause notice (without sufficient cause), would be indicative of the Revenue having abandoned the show cause notice - this delay in adjudication would cause prejudice to the noticee as the men in the knowledge of the facts may not be available or even if available, memories fail. Besides, papers and records which may be an answer to the challenges in the notice may not be traceable. Thus, making it impossible to respond to the notice appropriately. Petition allowed.
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