TMI Blog2024 (4) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice in question by categorizing the petitioner to be an importer. Secondly and more significantly, we find that the show cause notice itself is dated 08 June, 2007. The record indicates that there was no stay on the adjudication of the show cause notice for seventeen years. It may be true that the owner of the tug-MLC Marine Pvt. Ltd. had approached this Court in MLC MARINE PTE LTD. VERSUS COMMISSIONER OF CUSTOMS [ 2007 (3) TMI 278 - HIGH COURT OF JUDICATURE AT BOMBAY] in which the show cause notice issued to the owners of the tug MLC Marine Pvt. Ltd. which was challenged. A coordinate Bench of this Court by an order dated 27 October 2020 in the present proceedings observed that the adjudication of the show cause notice in question was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g scheduled on 18 April, 2024 at 12.30 hrs. in regard to the adjudication of the impugned show cause notice dated 08 June, 2007. 3. Mr. Engineer has drawn our attention to the earlier orders as also to the peculiar facts in the present case. It is his submission that the show cause notice as issued to the petitioner is ex facie without jurisdiction as also arbitrary and illegal. 4. Prima facie we find substance in the contention as urged on behalf of the petitioner as to under what position in law the petitioner has been categorized as an importer so as to pay tax, duty or penalty on the barge which due to bad weather had drifted from the high seas (Indian ocean) when the same was being taken by a tug owned by one MLC Marine Pvt. Ltd. from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice in question was subject to the result of the decision which would be rendered on such writ petition. It, however, appears that the said writ petition was dismissed for want of prosecution some time in December 2022, and it is on such backdrop, the show cause notice as issued to the petitioner, who is the owner of the barge, has now been taken up for adjudication, when admittedly there was no stay on the adjudication of the show cause notice from 08 June, 2007 till date i.e. for a period of 17 years as already noted by us. 6. We thus find that such action on the part of the respondents to adjudicate the show cause notice after 17 years would also be hit by the settled principles of law that a belated adjudication of the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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