9911796707
TMI Blog2025 (3) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. PDM Impex. The appellant was also having another firm viz. PDM Import & Export Company Pvt. Ltd. of which he was one of the Directors. The appellant was importing watch parts, electronic goods etc. and made no export. PDM Import & Export Company Pvt. Ltd. was incorporated in the year, 2003 but did not undertake any import or export. The appellant was also undertaking liasoning job between some importers, exporters and different CHAs, transporters, Shippers Government Department such as Customs House and some of such importers for whom he had worked were Man Industries of Delhi, Sonam Exports, ESS ERR Industries, Rama Times, A.S.Exports, Laxmi Merchandize, Winster Electronics and Indigo Enterprise etc. The appellant was earning some mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters and Customs House agent etc. it has been inferred that the appellant is the actual importer of the entire goods. Proceeding was initiated by issuing the Show Cause Notice on 28.09.2004. 3. The appellant replied to the Show Cause Notice and thereafter first time the appellant was granted the hearing notice on 28.06.2018 wherein the Ld. Advocate submitted that the Show Cause Notice is not maintainable as the Additional Director General of DRI lacks jurisdiction to issue the Notice. As the Show Cause Notice was issued in 2004 and the same was not concluded till the year 2018, therefore, delay in adjudication is in violation of principle of natural justice and reopening of the issue after 14 years was not permissible in law. Follow up, pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation as to why it was not possible for the Adjudicating Authority to complete the adjudication process within the stipulated time. 46. Thus, the impugned orders that have been assailed in all the 210 Excise Appeals would have to be set aside and are set aside. The appeals are, accordingly, allowed with consequential relief(s), if any to the appellant." 7. Further we find that the Hon'ble High Court of Bombay also got an opportunity to deal the issue in the case of Rachana Garments Pvt. Ltd. (Supra) wherein the Hon'ble High Court observed as under: "18. Therefore, it has been reiterated that where show cause notices were issued but adjudicating order has not been passed for such a long period. In this case almost 25 years, such show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus informing the parties about keeping the show cause notice in call book would advance the cause of transparency in revenue administration. 21. We respectfully agree with the view expressed by a Division Bench of this Court in Sushitex Exports (India) LTd. (supra). After 25 years, petitioners, having approached this Court impugning the show cause notice, cannot be made to suffer work out prejudice to them. Had Petitioners not invoked the jurisdiction of this Court, the show cause notice would have continued to gather dust. 22. In the circumstances, we are inclined to allow the Petition." 8. In this case, we also hold that the Show Cause Notice has been adjudicated with inordinate delay. In that circumstances, the proceedings again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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