TMI Blog2018 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... oner does not accept the request of the Authority in said notice and if the Authority wishes to seek recovery, the procedure in terms of Section 28 shall be followed. Petition disposed off. - WRIT PETITION (L) NO. 4056 OF 2018 - - - Dated:- 6-12-2018 - AKIL KURESHI M.S. SANKLECHA, JJ. Mr. Arshad Hidayatullah, Senior Advocate, Ms. Shailaja Kher Hidayatullah a/w Mr. Anupam Dighe i/by India Law Alliance for the Petitioner Mr. Pradeep 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d demand. 4. Learned counsel for the Department stated that the communication in question is merely in the nature of the fulfilling the requirement of second proviso to Clause (a) of sub-section 1 of Section 28 of the Customs Act, 1962 ( the Customs Act for short). 5. To appreciate this contention of the learned counsel, we may reproduce the relevant provision of Section 28 of the Customs Act which reads as under:- 28. Recovery of [duties not levied or short-levied or short paid] or erroneously refunded - (1) Where any [duty has not been levied or not paid or has been short levied or short paid] or erroneously refunded, or any interest payable has not been paid, part paid or erroneously refunded, for any reason other tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the proper officer shall hold pre-notice consultation with a person chargeable with duty or interest in such manner as may be prescribed. 7. As noted, the learned counsel for the Department stated that the impugned communication is in the nature of pre-notice consultation. He further stated that if the petitioner does not accept the request of the Authority in said notice and if the Authority wishes to seek recovery, the procedure in terms of Section 28 shall be followed. Needless to say that the petitioner can raise all contentions before the proper office in case such eventuality arises. In that view of the matter and in view of said clarification, no further order is required to be passed in this petition. Petition disposed of. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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