BHUSHAN VORA Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. By consent of the parties the petition is taken up for final hearing since the pleadings are completed.

(2.) By this petition under Article 226 of the Constitution of India, Petitioner challenges the Show Cause Notice (SCN) dated 10 th March 2015 issued by Respondent No.4-Directorate of Revenue Intelligence (DRI), which is now sought to be adjudicated after a period of almost 8 years.

(3.) Petitioner, carries on business as a sole proprietor in the name of style of "Global Marking". Petitioner is engaged in the business of import and export of saffron. On 10/3/2015, a SCN was issued to Petitioner by Respondent No.4 to show cause why import duty foregone amounting to Rs.3,66,360.00 should not be demanded under Sec. 28 of the Customs Act, 1962 along with interest under Sec. 28AA/AB of the said Act. Petitioner replied on 2/4/2015 giving detailed written submissions as to why the SCN should be dropped. Petitioner also requested for a personal hearing. Thereafter, for almost about 3 years, no steps were taken for adjudication of the SCN. On 23 rd February 2018, Petitioner was informed that Respondent No.2-Commissioner of Customs has been appointed as Adjudicating Authority for adjudication of the aforesaid SCN. Petitioner was informed that he has not replied to the SCN dtd. 10/3/2015. Pursuant to the said intimation, Petitioner informed Respondent No.2 that he has already replied to SCN vide letter dtd. 2/4/2015. Copy of the reply dated 2 nd April 2015 was also re-filed with Respondent No.2. A personal hearing was fixed by Respondent No.2 on 17/4/2018 in furtherance of the impugned proceedings. However, Petitioner sought adjournment since he was not in town on that day. Thereafter, Respondents did not take any steps for adjudication of the impugned SCN and after almost more than 4 years thereafter and after almost 8 years from the date of the impugned SCN, again a personal hearing was fixed on 13/12/2022.