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2022 (11) TMI 709 - HC - CustomsValidity of SCN - Seeking quashing the impugned show cause notice dated 19th October, 2012 primarily on the ground that there has been an inordinate delay in adjudicating the show cause notice - HELD THAT:- The Affidavit-in-Reply does not indicate when the show cause notice first transferred to the call book. Moreover the High Court dismissed the Appeal of Respondents in Greenwich on 6th September, 2018. The Hon’ble Apex Court dismissed Respondent’s Appeal on 1st April, 2019. Only on 22nd November, 2019, the show cause notice, it is stated, was taken out of the call book, but still Respondents did nothing - Moreover, it is Respondents own case in the Affidavit-in-Reply that the issue in the show cause notice issued to Petitioner is squarely covered by the order passed by CESTAT in the matter of Greenwich. The Appeal was dismissed by High Court and the Hon’ble Apex Court has also dismissed the Appeal of Respondents. Therefore the order in Greenwich passed by CESTAT has attained finality. Since in the Affidavit-in-Reply Respondents accept that the order of CESTAT covers the issue in this matter as well, it would, in our view serve no purpose in adjudicating the show cause notice. It would be a futile exercise. The show cause notice dated 19th October, 2012 is hereby quashed - Petition disposed off.
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