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2006 (2) TMI 178 - HC - CustomsValidity Of Show Cause Notice issued u/s 28(1) - demand for short-levy - Adjudication - clearance of parts for computer and data cartridges - penalty u/s 112(a)/114A - HELD THAT:- The law is well settled that a show cause notice under the provisions of Section 28 of the Act for payment of customs duties not levied or short-levied or erroneously refunded can be issued only subsequent to the clearance of the goods u/s 47 of the Act vide Union of India v. Jain Shudh Vanaspati Ltd.[1996 (8) TMI 108 - SUPREME COURT]. Therefore, as rightly held by the Tribunal, if the contention of the appellant's counsel that when the goods were already cleared, no demand notice can be issued u/s 28 of the Act is accepted, we will be rendering the words "where any duty has been short-levied" as found in Section 28(1) of the Act as unworkable and redundant, inasmuch as the jurisdiction of the authorities to issue notice u/s 28 of the Act with respect to the duty, which has been short-levied, would arise only in the case where the goods were already cleared. In view of the clear finding with regard to the mis-declaration and suppression of value, which led to the under-valuation and proposed short-levy of duty, we do not see any lack of jurisdiction on the part of the adjudicating authority to issue notice u/s 28(1) of the Act. Hence, finding no question of law much less substantial question of law that arises for consideration of this Court, the appeal stands dismissed. Consequently, connected C.M..P. also stands dismissed.
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