'And Then One Day You Find, Ten Years Have Got Behind You': Quoting Pink Floyd, Gujarat HC Quashes Customs SCN, Flags Inordinate Delay
Live LawThe Gujarat High Court quashed two show cause notices issued by customs department to a chemical manufacturing company after noting that the notices had been pending adjudication for 15 and 13 years respectively and deserved to be set aside due to "inordinate lapse of time". Considering the aforesaid decisions, this Court has no hesitation in holding that due to an inordinately long lapse of time, the impugned show cause notices dated 08.03.2010 and 03.11.2011 can no longer remain pending for adjudication and must be quashed and set aside on that score alone. It thereafter observed, "This Court finds that the notice issued by the Joint Director General Foreign Trade, Ahmedabad is substantially similar to the impugned show cause notices issued by the Customs Authority. This Court finds that even if the merits of the impugned show cause notice are not gone into to compare the similarity with the show cause notice dated 13.04.2010 issued by the Joint Director General Foreign Trade, Ahmedabad, the fact remains that the impugned show cause notices dated 08.03.2010 and 03.11.2011, in spite of personal hearings in the same having been granted in 2012, are yet to be adjudicated".
History of this topic
Pink Floyd verse echoes as Gujarat HC quashes decade-old notices
Hindustan Times
Gujarat court quotes Pink Floyd to cancel old notices: You missed the starting gun
India TodayDiscover Related