bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.33 OF 2010 The Commissioner of Customs (Import) ..Appellant Vs. M/s.Milton Plastics Ltd. ..Respondent Mr.P.S.Jately for appellant. Mr.V.Sridharan a/w. Mr.Prakash Shah i/b. PDS Legal for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 19TH APRIL, 2010 P.C. Heard. Perused appeal. Having gone through the impugned order, one thing is clear that the show cause notice has been issued after the expiry of 7 years. The delay and latches in issuing show cause notice itself caused substantial prejudice to the assessee. The very same fact is prevailed over the Tribunal. The view taken by the Tribunal in this view of the matter cannot be faulted. The appeal stands dismissed in limine with no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)