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2011 (6) TMI 630 - KERALA HIGH COURTWrit petition - Failure to produce end user certificate (EU) - case of the petitioner is that no prior notice as contemplated under Section 28 was ever served before Ext.P30 order was passed on 08/06/2007 and it was not communicated to the petitioner till 2010 - Held that:- goods were cleared on 29/01/2005, on the undertaking that the petitioner will produce the EU Certificate within 6 months, which was not complied with by the petitioner. Under such circumstances, Ext.R(a) letter dated 14/12/2005 was issued, requiring the petitioner to produce the same. Since the petitioner did not comply with the same, a further notice dated 21/6/2006 was issued demanding the petitioner to repay the short levy amount as per Ext.R(b) and another letter was issued, asking the petitioner to re-validate the bank guarantee already furnished, as the same was to expire on 18/01/2006. In reply to the same, the petitioner, as per Ext.R(c) letter dated 24/06/2006, requested 90 days' time to produce the EU Certificate, no merit or bonafides in the contention raised by the petitioner as to the allegedly loss of opportunity of hearing, writ petition fails and the same is dismissed
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