TMI Blog2017 (11) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... ing interference. Petition dismissed - decided against petitioner. - Misc. Bench No. 1287 of 2005 - - - Dated:- 1-11-2017 - Hon'ble Sudhir Agarwal And Hon'ble Ravindra Nath Mishra-II, JJ. For the Petitioner : Shishir Jain For the Respondent : Dipak Seth, K D Nag, Rajesh Singh, Sidharth Dhawan ORDER ( Delivered by Hon'ble Sudhir Agarwal, J. ) 1. This writ petition has been filed under Article 226/227 of Constitution of India by U.P. State Bridge Corporation Limited, Lucknow (hereinafter referred to as UPSBCL-petitioner ) praying for issue of a writ of Certiorari for quashing demand letters dated 06.10.2004, 03.11.2004, 17.11.2004 and 14/15.02.2005 issued by Deputy Commissioner, Customs Division, Luckn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted reply dated 01.08.1990 stating that duty was assessed on C.I.F. (Original Purchase Value) of equipments whereas said equipments were already used extensively in several projects in Iraq as such depreciation should have been calculated on the residual value of equipments at the time of their shipment from Iraq. It also said that computation and assessment was made by Chartered Engineers, Public Accountants and Consultants of Iraq. Proper Officer, i.e. Assistant Collector, by order dated 14.12.1991 confirmed demand of ₹ 37,85,530.60 and required UPSBCL-petitioner to deposit said amount within 30 days. 5. An appeal was filed before Collector (Appeals), Allahabad on 14.02.1992, which was dismissed vide order dated 14.08.1992, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 28AA could not have been imposed. Section 28, as it stood before its amendment by substitution by Finance Act 22 of 1995 (hereinafter referred to as Act, 1995 ), reads as under: S.28. Notice for payment of duties not levied, short-levied or erroneously refunded. (1) When any duty has not been levied or has been short-levied 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 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 which has not been levied or which has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een erroneously refunded, the date of refund; (d) in any other case, the date of payment of duty. 9. The submission made, in our view, has no force. Order determining liability under Section 28 was already passed by Proper Authority on 14.12.1991 which has ultimately been confirmed by Apex Court when appeal of the petitioner was dismissed on 27.03.2015. For the purpose of demanding interest under Section 28AA no further and fresh notice is required under Section-28. In fact, Section 28 is not at all attracted for the reason that its scope is limited to the cases where duty, though payable, but was not levied, or it was short levied or erroneously refunded by reason of collusion or any willful misstatement or suppression of facts b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date, till the date of payment of such duty. Explanation 1. - Where the duty determined to be payable is reduced by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the court, the date of such determination shall be the date on which an amount of duty is first determined to be payable. Explanation 2.- Where the duty determined to be payable is increased or further increased by the Commissioner (Appeals), Appellate Tribunal or, as the case may be the court, the date of such determination shall be,- (a) for the amount of duty first determined to be payable, the date on which the duty is so determined; (b) for the amount of increased duty, the date of order by which the increased amount of duty is fir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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