Advisory duty intimation on waste cotton yarn was not a demand notice or coercive recovery order

A Superintendent's communication concerning waste cotton yarn did not alter the approved classification and was treated as only an advisory intimation that duty would be leviable if unpaid. The letter warned of possible action, but it did not create an actual duty demand or direct immediate coercive recovery. On that basis, the communication was not a demand notice or an actionable recovery order, and there was no basis to treat it as quashable on that ground.

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Issues: Whether the Superintendent's letter called for quashing as a demand notice or threatened coercive recovery in respect of waste cotton yarn.

Analysis: The approved classification of the waste cotton yarn was not altered by the impugned communication. The letter merely stated the departmental view that duty would be leviable and warned of action if duty was not paid. It did not make an actual demand for duty, nor did it direct immediate recovery proceedings. On its reading, and in light of the stand taken for the respondents, the communication was only advisory and not a coercive or demand order.

Conclusion: The letter was not a demand notice or an actionable order for coercive recovery, so no ground existed to quash it.

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