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TMI Blog2006 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... r Open General Licence scheme (OGL). The machine was, however, seized under section 110 of the Act and provisional duty was assessed. On 16-10-1984, the machine was ordered to be confiscated under section 111(d) of the Act but redemption was allowed on payment of fine of Rs. 1.50 lacs. Finally, duty was assessed on 31-1-1985 and differential duty was found to be Rs. 8,43,341/-. The demand was, however, sought to be enforced vide letter dated 10-4-2006 which was followed by impugned notice, Annexure P.5. 3.Learned counsel for the petitioner contends that since steps were not taken for recovery of the assessed customs duty for a long period, the authorities were debarred from proceeding to recover the amount of duty after such a long period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, AIR 1998 SC 688, while considering effect of delay in initiating proceedings for levy of damages under the provisions of the Employees (Provident Fund & Miscellaneous Provisions) Act, 1952, the Hon'ble Supreme Court observed:- "20.It is true that a principle has been laid down in State of Gujarat v. Patil Raghav Natha, (1969) 2 SCC 187 : (AIR SC 1297), while dealing with suo motu revisional jurisdiction that though there is no period of limitation prescribed for exercise of that power, still such a power must be exercised within reasonable time. The said judgment has been applied in matters relating to Section 6 of the Land Acquisition Act in a large number of cases, which were all referred to recently in Ram Chand v. Union of India, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were out of place in matters of limitation and the strict grammatical construction alone was the guide. Sir Dinshaw Mulla stated: "Nor in such a case as this is the judgment-debtor prejudiced. He may indeed obtain the boon of delay, which is so dear to debtors and if he is virtuously inclined there is nothing to prevent his paying what he owes into Court." The position of the employer in case of default under Section 14-B is no different………... 28. From the aforesaid decision, the following principles can be summarised. The authority under Section 14-B has to apply his mind to the facts of the case and the reply to the show cause notice and pass a reasoned order after following principles of natural justice and giving a reasonable opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of all the relevant records and/or non availability of the personnel who were, several years back in charge of these payments and provided he further establishes that there is no other way he can reconstruct the record or produce evidence; or there are other similar grounds which could lead to "irretrievable" prejudice; further, in such cases of "irretrievable" prejudice, the defaulter must take the necessary pleas in defence in the reply to the show cause notice and must satisfy the concerned authority with acceptable material; if those pleas are rejected, he cannot raise them in the High Court unless there is a clear pleading in the writ petition to that effect. 29. In the present case before us, no doubt there is delay of 14 years in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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