TMI Blog2023 (4) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... cord to indicate that the respondent attributed to the delay in completion of the proceedings whereas in the order of adjudication it has been noted that there were multiple personal hearings conducted in the matter but there was no explanation for the delay of 14 years. In any event, a matter cannot be kept indefinitely pending as it will virtually be a Damocles sword hanging on the head of the assessee. The learned Tribunal was fully justified in coming to the conclusion that in the absence of any explanation for the inordinate delay of 14 years, the rights of the respondent have been affected and it would be in violation of the principles of natural justice. This is sufficient to uphold the order passed by the learned Tribunal. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s after obtaining registration subsequent to the Bill of Entry can be considered as correct receipt by the respondent? (iii) Whether the respondent is liable to pay the customs duty for violation of condition of Notification No.21/2002-Cus dated 01.03.2002? We have heard Mr. K.K. Maiti, learned standing counsel assisted by Mr. Abhradip Maity, learned Advocate appearing for the appellant. Before we consider the substantial questions of law which have been suggested by the revenue, what strikes our eyes is the first issue dealt with by the learned Tribunal. The issue being whether there was an inordinate delay in completion of the proceedings by the department and passing the impugned order. The finding recorded by the learned Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot culminate within a reasonable period of time then they stand vitiated. Following these decisions, the answer to issue I should conclusively answer issue V and suffice for the admission of this appeal. The delay of over a decade here, especially when genuine efforts have been made by the Appellant to participate in them, truly violates the Appellant s right to natural justice and vitiates the entire proceeding. However, for the sake of completeness, the matter cannot, of course, be left there. From the above finding rendered by the Tribunal, it is seen that there was a delay of 14 years in concluding the proceedings. Though the show cause notice was issued on 9th November, 2004 and reply was submitted by the respondent on 21st March ..... X X X X Extracts X X X X X X X X Extracts X X X X
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