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2009 (8) TMI 539 - HC - CustomsDemand- A Show Cause Notice served on Custom House Agent who had acted as authorized agent for importer for the purpose of making a refund application. Authorization does not in any way indicate that it is a general authorization does not in any way indicate that it is a general authorization which can go on to a large extent that what has been indicated therein. Proceeding under section 28 of Custom Act, 1962 cannot be said as proceeding which is part of refund application under section 27. Submission that authorization can be implied even for further proceedings under section 28 for recovery of wrong refund cannot be accepted. Notice issued on clearance agent, not good enough notice for the purpose of taking it as a notice on importer.
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