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TMI Blog2025 (5) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... .987/2020 dated 28.10.2020 did not accept the classification of "Loose Tube Optical Fibre Cables" imported by the importer and ordered re-classification of the same under CTH 9001, thereby denying the benefit of Customs Notification No.24/2005 dated 01.03.2005 to the importer. He had also confirmed the demand of differential duty together with applicable interest and ordered the finalisation of the Bill of Entry in question. 2. Shri S. Murugappan, Ld. Advocate for the Appellant/Assessee and Smt. O.M. Reena, Ld. Additional Commissioner appeared for the Respondent/Revenue. 3. In response to SCN dated 12.03.2007 wherein it was proposed to demand the differential duty, it appears that the importer had filed detailed reply thereby seriously co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said view has been accepted in toto by the First Appellate Authority in the impugned order. 5. Ld. Advocate drew our attention to the judgements of Hon'ble Madras High Court in J.M. Baxi & Co. Vs GOI - 2016 (336) ELT 285 (Mad.); Transworld Shipping Services Pvt. Ltd. Vs GOI - 2018 (361) ELT 176 (Mad.) and Hon'ble Bombay High Court in Lanvin Synthetics Private Ltd. Vs UOI - 2015 (322) ELT 429 (Bom.); Zodiac Clothing Co. Ltd. Vs UOI - 2023 (384) ELT 175 (Bom.) wherein, the Constitutional Courts have held that in the absence of a statutory time limit to pass an adjudication order under Section 122 of the Customs Act, it would not mean that an adjudication order could be passed at the sweet will of the concerned officer. We find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance of the petitioners will pass a adjudication order within a time frame and it deserves that opportunity. We do not find that the statements made on affidavit are enough to grant such opportunity. If the law postulates early end to such proceedings and there is no period of limitation prescribed, does not mean that the proceedings initiated could be concluded at the sweet will and fancies of the department. The department should not have blamed the petitioners for having approached this Court belatedly, but the department must appreciate that the petitioners are seeking two reliefs one is for quashing of proceedings and secondly, a direction to the department forthwith refund the deposit and with interest. 13. We can take note of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, as the noticee may act on the premise that the proceedings have been dropped and it is also likely that the record and proceedings are not available. In the present case the show cause notice was kept dormant and the notice for personal appearance was issued 18 years ago. The dicta as laid down is clearly applicable to the facts of the present case. There is no dispute and cannot be any dispute regarding the above position of law laid down in these decisions. The petition was admitted and Rule was issued, and thus, the position has continued for 25 years." 8. The Jurisdictional High Court of Madras in the case J.M. Baxi (supra) has held in para-17 as under : "17. In the order of adjudication dated 7-1-2000, there is nothing to indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from inordinate delay and laches, as it is little over one year only. However, the Court cannot shut its eyes to the delay in adjudication of the show cause notice and the delay in disposing the Appeal Petition. This has taken 10 years from the date of discharge. The facts clearly disclose that the delay is inordinate and arbitrary. 31. Thus, the Revenue cannot seek to distinguish the decisions referred to by the Learned Counsel for the petitioner, by contending that the show cause notice was issued well within the period of five years from the date of discharge. In my considered view, the time taken for adjudication is what important to be noted, and if the said time is reckoned, it has taken six years for the Authorities to complete the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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