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TMI Blog2024 (12) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... torate of Revenue Intelligence (DRI) and the impugned show cause notice was issued demanding duty along with interest and imposition of penalty and fine in lieu of confiscation of goods. The relevant portion of the show cause notice setting out the amount sought to be recovered against the Petitioner is extracted below: SI.No. Name of the Importer No. of Bills of Entry Declared Assessable value (In Rs.) Re-determined Assessable value (In Rs.) Re-determined Value for CVD, wherever RSP is applicable (In Rs.) Total Duty payable (In Rs.) Remarks 1 M/s Shri Balaji Enterprises New Delhi (IEC-0508070473 9 5702926 3957*7653 49856810 13216623 Annexure-1 ICD, Tughlakabad, New Delhi 1 629397 1131276 1454264 156769 Annexure-1-ICD, Patparganj, New Delhi Total 10 6332323 40708928 51311073 13373392 4. In addition, interest and penalty was also sought to be imposed on the Petitioner. 5 As per the above amounts which are mentioned in the impugned show cause notice, the value of the goods declared was approximately Rs. 63,32,323/-, however, they were re-determined as Rs. 4,07,08,928/-. Thus, the total duty payable was determined at Rs. 1,33,73,392/- for which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls to so determine within the specified period, any officer senior in rank to the proper officer may, having regard to the circumstances under which the proper officer was prevented from determining the amount of duty or interest under sub-section (8), extend the period specified in clause (a) to a further period of six months and the period specified in clause (b) to a further period of one year: PROVIDED FURTHER that where the proper officer fails to determine within such extended period, such proceeding shall be deemed to have concluded as if no notice had been issued.] [(9A) Notwithstanding anything contained in sub-section (9), where the proper officer is unable to determine the amount of duty or interest under sub-section (8) for the reason that- (a) an appeal in a similar matter of the same person or any other person is pending before the Appellate Tribunal or the High Court or the Supreme Court; or (b) an interim order of stay has been issued by the Appellate Tribunal or the High Court or the Supreme Court; or (c) the Board has, in a similar matter, issued specific direction or order to keep such matter pending; or (d) the Settlement Commission has admitted an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended and amended have been considered in detail by coordinate Benches of this Court in Swatch Group India Pvt. Ltd.(supra) as also M/S Vos Technologies India (supra). All the issues which have been raised by the Department now stand adjudicated. The relevant observations in the said judgments are set out below: Swatch Group India Pvt. Ltd. v. Union of India & Ors. 2023 SCC OnLine Del 4938 "43. We have perused the documents and letters produced by the Department as referred above. It is seen that for a period of almost three years, various letters were exchanged. The matter was fixed for personal hearing on more than five occasions. No reason has been provided as to why the hearings were not concluded on the said dates and the duties payable, if any, were not determined. 44. We have also perused the instruction dated 17.03.2021 issued to the Principal Additional Director General, Directorate General of Intelligence (DRI). In terms thereof, a decision was taken by the Board to keep the show cause notices referred therein pending. It is significant to note that the instruction categorically mentions about a show cause notice dated 19.03.2019 and that in terms of the judgment p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The position which thus emerges from the aforesaid discussion and a review of the legal precedents is that the respondents are bound and obliged in law to endeavour to conclude adjudication with due expedition. Matters which have the potential of casting financial liabilities or penal consequences cannot be kept pending for years and decades together. A statute enabling an authority to conclude proceedings within a stipulated period of time "where it is possible to do so" cannot be countenanced as a license to keep matters unresolved for years. The flexibility which the statute confers is not liable to be construed as sanctioning lethargy or indolence. Ultimately it is incumbent upon the authority to establish that it was genuinely hindered and impeded in resolving the dispute with reasonable speed and dispatch. A statutory authority when faced with such a challenge would be obligated to prove that it was either impracticable to proceed or it was constricted by factors beyond its control which prevented it from moving with reasonable expedition. This principle would apply equally to cases falling either under the Customs Act, the 1994 Act or the CGST Act." 14. The record also sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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