The High Court held that the question of whether the recovery of...

The High Court held that the question of whether the recovery of short-levied duty along with interest is barred by the limitation period prescribed under sub-section (9) of Section 28 of the Customs Act, 1962 is a mixed question of law and fact, which cannot be adjudicated in the writ petition. The appellant was directed to prefer a statutory appeal and raise the limitation plea before the appellate authority. The appellate authority was instructed to consider the appeal on merits, untrammeled by the findings in the impugned judgment. The time during which the appellant prosecuted the writ petition was ordered to be excluded while computing the period of limitation. The appeal was disposed of accordingly.

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