TaxTMI 
TaxTMI 
1983 (4) TMI 136
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..... Kunhikrishnan, Jr. D.R., for the Respondent. [Order per : S. Grover, Vice President]. - M/s. Sapt Textiles Products (India) Pvt. Ltd., hereinafter referred to as the exporter, filed a revision application against the Order No. C27/161/74, dated 27th November, 1976, passed by the Appellate Collector of Customs, Madras, which has been transferred to the Tribunal as an Appeal under Section 131-B....
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....ection 28 of the Customs Act the limitation commences from the date of adjustment of duty after final assessment only and since the final assessment was made in October 1973, the question of limitation under Section 28 did not arise. This aspect we are mentioning because, though it is agitated in the revision petition, Shri R.G. Sheth, Advocate, appearing for the exporter, specifically submitted t....
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....ue of the said Trade Notice, the Cochin Customs authorities were allowing deduction of foreign agents' commission while arriving at the assessable value of exports of the like exported by the appellant in the present case, i.e. cotton waste. This contention was not pressed before us. However, in our considered view, the plea is entirely unfounded because, in the first place, the Trade Notice only ....
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....pplicable, if at all it had some implication. 7. Besides, we have no hesitation in saying that the Trade Notice issued in November 1970 supra only clarified the position of Section 14 of the Act so as to set at rest any doubt, if one could be said to have been entertained by some Customs Officers. Therefore, according to us, the short levy demand of Rs. 11,209.54 came to be correctly raised ....