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TMI Blog2018 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... deep S. Jetly for the Respondents P.C.: 1. The petitioner shall remove all office objections latest by 20.12.2018. 2. The petition is taken up for final disposal with consent of learned counsel for the parties. The petitioner has challenged a communication dated 30.10.2018 as at Exhibit "J" to the petition. Under the said communication, the Dy. Commissioner of Customs has raised a demand of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differential duty, interest and penalty is not paid within stipulated period, necessary action shall be initiated under the Customs Act, 1962. "3. Learned counsel for the petitioner submitted that the imports were cleared by accepting the petitioner's classification of goods and also granting the benefit of exemption notification relied upon by the petitioner. Without any further order bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neously refunded, or any interest payable has not been paid, part paid or erroneously refunded, for any reason other than the reasons of collusion or any wilful mis-statement or suppression of facts :- (a) the proper officer shall, within [two years] from the relevant date, serve notice on the person chargeable with the duty or interest which has not been [so levied or paid] or which has been sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or interest in such manner as may be prescribed;] 6. Clause (a) to sub-section 1 of Section 28 of the Customs Act envisages a proper officer requiring the assessee to show cause why the duty or the interest which has not been levied or short paid or short levied or erroneously refunded, should not be recovered. The second proviso to said clause, however, provides that before issuing such notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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