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2019 (2) TMI 1802 - CESTAT CHENNAIExemption under N/N. 67/2006-Cus., dated 30-6-2006 - crushed bones under 7 bills of entry from Pakistan - It appeared that as Pakistan is Appendix-2 of the notification and hence goods imported from that country were not eligible for the exemption - Revenue submits that Section 28 very clearly provides for issue of a show-cause notice to demand duty in respect of duties not levied or short levied. HELD THAT:- There are no infirmity in the impugned order. Discernably, Section 28 of the Customs Act, 1962, provides for issue of a show-cause notice, inter alia, where duty has not been levied or short levied. Evidently, any non levy or short levy would only be by the assessing officer and not by the importer. There are also merit in the assertions of the Learned Authorised Representative that even in the Apex Court judgment in the case of M/s. Priya Blue Industries Ltd. [2004 (9) TMI 105 - SUPREME COURT] has validated the disturbance of an order of assessment by review under section 28 of the Customs Act, 1962. Therefore, the ratio laid down by M/s. Priya Blue Industries Ltd., will not help the case of the appellant herein - There cannot also be any dispute that the exemption provided in the Notification No. 67/2006-Cus., would never have been eligible’ or applicable to goods imported from Pakistan. The appellant is only seeking to wrongly benefit indirectly what they are not entitled to directly - Appeal dismissed - decided against appellant.
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