TMI Blog2017 (5) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN on the ground of lack of jurisdiction. However, the petitioners did not choose to do so and now seek to directly challenge the show cause notice after the same has been adjudicated by the impugned order in original - after a period of ten years, the petitioners cannot be permitted to invoke the writ jurisdiction of this court on the ground that the SCN is without jurisdiction. Insofar as the breach of principles of natural justice is concerned, a perusal of the paragraph 3 of the impugned order-in-original reveals that several notices had been sent to the petitioners through speed post, which were delivered to the petitioners. In all, it appears that seven hearing notices were issued to the petitioners, out of which, at least four we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to export the fixed percentage of articles for the specified period, then in such case it may be held that the conditions of the exemption notification has been violated. At this stage, it will be open for the Department to issue a show cause notice to the unit for demanding the due duty on the imported product. Reference was also made to paragraph 3 of the said circular to submit that unless the Development Commissioner arrives at a definite conclusion, the question of demand of duty by the customs authority does not arise. Therefore, the impugned show cause notice is without jurisdiction, inasmuch as, the Development Commissioner in the facts of the present case has, ultimately, extended the period for fulfilling the export obligation, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand. It was further contended that the impugned order-inoriginal has been passed after a delay of ten years from the date of issuance of the show cause notice and that no reasons have been assigned in the impugned order-in-original as to why there was a delay in deciding the show cause notice. It was submitted that, therefore, the impugned order-in-original is bad in law also for the reason that it has been passed beyond a reasonable period of time. In support of such submission, the learned counsel placed reliance upon an unreported decision of this court in the case of Siddhi Vinayak Syntex Pvt. Ltd. v. Union of India and others rendered on 7.3.2017 in Special Civil Application No.19437 of 2016, wherein the court, in the facts of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 10th March, 1995 which was in existence when the show cause notice came to be issued. Thus, at the relevant time itself, the petitioners had an opportunity to challenge the show cause notice on the ground of lack of jurisdiction. However, the petitioners did not choose to do so and now seek to directly challenge the show cause notice after the same has been adjudicated by the impugned order in original. In the aforesaid premises, this court is of the view that at this stage, after a period of ten years, the petitioners cannot be permitted to invoke the writ jurisdiction of this court on the ground that the show cause notice is without jurisdiction. 5. Insofar as the breach of principles of natural justice is concerned, a perusal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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