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2020 (4) TMI 282 - HC - Customs100% EOU - Recovery of Customs Duty with penalty - It is the grievance on the part of the petitioner that for the entire period of 17 years, the show cause notice issued in the year 2000 was not heard and surprisingly the date of hearing was given after 17 years - HELD THAT:- In the reply filed by the respondents, all averments have been denied and it has been stated that the petitioner had not produced any documentary evidence like income tax return or other documentary evidence showing that the petitioner had stopped the business and the factory and its office premises had been sold out. Since, these facts had not been stated with substantive and supportive documents, claims have not been genuine - there are no grounds put-forth by the department, which can attribute any of the reasons to the petitioners for delay, which has been caused in adjudicating the matter. The provisions of law have been made apparently clear and the ratio is emphatically focused on adhering to the time limit while adjudicating the show cause notice. Petition allowed - decided in favor of petitioner.
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