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2024 (4) TMI 833 - HC - CustomsInfraction of the principle of natural justice - demand passed without considering the written submissions of the petitioner - SCN was kept in call book for 14 years - HELD THAT:- No mistake, much less any mistake apparent on record was pointed out by the Learned Advocate for the applicant inasmuch as this Court has given the cogent reasons while allowing the Special Civil Application and at that point of time it was not pointed out by the applicant that the show cause notice was never transferred to the call book. This Court has perused the documents on record wherein it is revealed that it is undisputed fact that the issue involved in the show cause notice was for the year 2003 and on 28-12-2017, the petitioner made detailed reply along with the submissions by relying upon the decision in case of SIDDHI VINAYAK SYNTEX PVT LTD. VERSUS VERSUS UNION OF INDIA & 2 [2017 (3) TMI 1534 - GUJARAT HIGH COURT]. In such circumstances, it was held by the Court that the show cause notice was kept in abeyance for more than 14 years. Therefore, in absence of any material on record to justify the submissions made, the application is not entertained and is accordingly dismissed.
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