TMI Blog1957 (2) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... to be imported against Open General Licences, that is to say, no licence was necessary for its importation into India. On or about August 8, 1949 the petitioner placed an order for import of about 600 tons of coconut oil from Messrs Kajaria Brothers Co. of Singapore in Malaya. On or about August 25, 1949 the Open General Licence was cancelled but those who had already placed orders were request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc., or through mis-statement as to real value, quantity or description etc. on the part of the owner, then the person chargeable with the duty or charge, so short-levied, can be made to pay the deficiency, provided however that the demand was made within three months from the date of the first assessment or making of the refund. In other words, the making of demand within three months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... precedent that demand should be 'made' within 30 days, and a demand cannot be made unless it nas been communicated to the person from whom payment is demanded. It is not good writing out a demand and keeping it in one's own pocket because in such a case no demand can be said to have been made. Then again paragraphs 7 and 8 are affirmed as true to information received from the records but no such r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at is to say, it was not enough at the relevant time to have issued the demand but it had to be served. The rule is accordingly, made absolute and there will be a writ in the nature of a certiorari setting aside or cancelling the letters mentioned in paragraph 1(a) of the prayer to the petition. There will be also a writ in the nature of a mandamus directing the respondents not to give effect to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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