TMI Blog2009 (8) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... N. Impugned order set aside. - 314 of 2007, - - - Dated:- 12-8-2009 - Indira Banerjee, J. REPRESENTED BY: Shri Sourav Banerjee, Advocate, for the Petitioner. S/Shri Pradip Tarafder and Joydeep Sen. Advocates, for the Respondent. [Order]. - The Court: In this Writ application, the petitioner has challenged a consolidated Order No Kol/Cus./Asstt.C/No. 02/07 dated March 1, 2007 passed by the Assistant Commissioner of Customs, Export Department, confirming demand of cess amounting to Rs. 30,944/- leviable under the provisions of the Mica Mines Labour Welfare Fund Act, 1946 and directing payment thereof within 10 days from the date of issue of the order. 2. The petitioners exported 2,40,000/- silicone mica washers valued at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proper officer may,- (a) in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been so short-levied or part paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where any duty has not been levied or has been short- levied or the interest has not been charged or has been part paid or the duty or interest has been erroneously refunded by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice on him under sub-section (1) in respect of the duty or the interest, as the case may be, and inform the proper officer of such payment in writing, who, on receipt of such information, shall not serve any notice under sub-section (1) in respect of the duty or the interest so paid: Provided that the proper officer may determine the amount of short- payment of duty or interest, if any, which in his opinion has not been paid by such person and, then, the proper officer shall proceed to recover such amount in the manner specified in this section, and the period of "one year" or "six months" as the case may be, referred to in sub-section (1) shall be counted from the date of receipt of such information of payment." 8. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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