TMI Blog1991 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. Briefly stated the facts are that a notice of demand under Section 28(1) of Customs Act, 1962 (the Act for short) was issued to the appellant by the Assistant Collector of Customs, Appraising Department, Custom House, Madras on 11th August, 1986 demanding a duty of Rs. 1,23,287.00 on a consignment of interlining material cleared against Bill of Entry No. 44/86 dated 13-2-1986. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Collector of Central Excise Others [1982 ECR 896D (Orissa)] in which it was decided that the requirement of giving a notice under Section 79 of the Gold (Control) Act, 1968 for giving a notice within the prescribed time limit before passing an order of adjudication of confiscation or penalty was not complied with unless the notice had been received by the person concerned. Shri Gujral submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n other submissions challenging the jurisdiction of the Assistant Collector of Customs, Madras for issuing a notice of demand under Section 28 of the Act for an assessment which was made by the Inland Container Depot, Bangalore and also argued on the question of jurisdiction of the Internal Audit Department of the Customs House to go into these matters. Although he cited numerous decisions on this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings initiated by the notice were illegal and should be quashed. Shri L.C. Chakravarti, the learned Departmental Representative contested Shri Gujral s claim that the notice was issued on 12th August, 1986 by inviting attention to the photocopy of the notice which indicated that it had been despatched on 11-8-1986 and submitted that it should ordinarily have reached the appellants the next day. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt per : G.P. Agarwal, Member (J)]. - While agreeing with the conclusion recorded by my learned brother, Shri N.K. Bajpai, Technical Member. I would like to add that in the instant case, admittedly, the appellants have their office in Bangalore and the demand notice under Section 20-A(1) of the Customs Act, 1962 was issued on 11-8-1986 under Registered Post and the same was received by them on 18- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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