TMI Blog2021 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 28 of the Customs Act, 1962 - HELD THAT:- It is an admitted position that the show cause notice has been issued in terms of Section 28 of the Act. Section 28(9)(a) calls for a determination of the duty of the interest under the show cause notice within a period of six months from the date of notice. This date has long passed - Section 28(9)(b) imposes a time limit of one year and Mr.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice Anita Sumanth For the Petitioner : Mr.G.Derric Sam For the Respondents : Mr.Pramod Kumar Chopda Standing Counsel COMMON ORDER The petitioner has challenged a show cause notice dated Nil-8-2009 calling upon it to show cause why customs duty not be recovered in respect of Bill of Entry filed by it on 25.08.2009. The specifics of the notice are not adverted to insofar as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal revealed an alert referring to the pending demand notice as against the petitioner. Despite a request for the reversal of the alert as well as for closure of the proceedings initiated in 2009, there was no action by the respondent leading to the filing of the present writ petition along with WP.No.18328 of 2020 praying for the removal of the alert itself. 5. The latter writ petition cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid time limit was not operative at the time when the show cause notice was issued. Section 28(9)(a) however, grants time of only six months for determination of the duty and interest where it is possible for the revenue to do so. 9. The counter filed by the revenue does not reveal any circumstances, which would justify the elapse of time from 2009 till date, of more than twelve years to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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