TMI Blog2008 (9) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... handran Nair, for the Petitioner. Shri John Varghese, SCGSC, for the Respondent. [Judgment]. The petitioner is an importer of certain goods. They imported the goods under Bill of Entry No. 7152 dated 10-12-1997 and cleared the same by paying import duty classifying the item imported under Heading 9021.10 of the Schedule to the Customs Tariff Act. The Bill of Entry, covered the goods, as per two invoices namely, Invoice Nos. 97000233 and 97000234. Subsequently, the Asstt. Commissioner of Customs issued a show cause notice directing the petitioner to show cause why an amount of Rs. 23,820/- short levied in respect of the goods covered by Invoice No. 97000233 should not be recovered from them for the reason that the classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culation error at all, but a short levy in so far as by earlier proceedings the Asstt. Commissioner sought to recover only the short levy in respect of one of the two invoices covered by the Bill of Entry and the amount now demanded is only in respect of the other invoice. Therefore, clearly this is a case of short levy, in which case the amount could not have been demanded from them except in accordance with Section 28 of the Customs Act. According to the petitioner, no show cause notice, as contemplated under Section 28 of the Customs Act, had been issued to them, preceding Ext. P3 within the time limit prescribed under the said Section, without which no sustainable demand could have been made by the 2nd respondent. The petitioner points ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rical error. Clearly, the officer concerned omitted to include the two invoices in the original show cause notice. Therefore, this is a clear case of short levy of import duty. In fact in the counter affidavit the 2nd respondent refers to the same as a short levy in several places. The relevant portion of Section 28 of the Customs Act reads thus : [28. Notice for payment of duties, interest, etc. - (1) When any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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