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2023 (8) TMI 1166 - BOMBAY HIGH COURTAdjudication of SCN after 25 years - Confiscation of goods imported by the petitioner - redemption fine - penalty - impugned order passed after a delay of more than 25 years from the date of issue of show cause notice and after about 30 years from the date of import - HELD THAT:- Section 28(2A) of the Customs Act inserted by the Finance Act, 2001 provides for completion of adjudication proceedings within a period of six months or one year from the date of notice - this provision is similar to Section 73(4B) of the Finance Act, 1994 and the said provision of the Finance Act, 1994 has been analysed by this Court in paragraphs 14 to 19 in the case of COVENTRY ESTATES PVT. LTD. VERSUS THE JOINT COMMISSIONER CGST AND CENTRAL EXCISE & ANR. [2023 (8) TMI 352 - BOMBAY HIGH COURT] wherein, similar provision considered to highlight the time frame for adjudication. In the light of the decision of this Court, the submission made by the Respondents that there is no time-limit in adjudication of show cause notice ought to be rejected. Even otherwise, in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. Looking from any angle, the show cause notice dated 7th May 1997, in the facts of the present case, is required to be quashed and set aside - petition allowed.
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