2008 (9) TMI 609

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....7000233 and 97000234. Subsequently, the Asstt. Commissioner of Customs issued a show cause notice directing the petitioner to show cause why an amount of Rs. 23,820/- short levied in respect of the goods covered by Invoice No. 97000233 should not be recovered from them for the reason that the classification of the goods given in the Bill of Entry was not correct. It resulted in an order confirming the demand. The petitioner challenged the order of demand in an appeal before the Commissioner of Customs (Appeals), which was dismissed by Ext. P1 order dated 8-3-2000. The petitioner did not pursue the matter further and paid the said amount on 12-4-2000, after receipt of the order on 21-3-2000. Subsequently, the petitioner was served with Ext. ....

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....s Act. According to the petitioner, no show cause notice, as contemplated under Section 28 of the Customs Act, had been issued to them, preceding Ext. P3 within the time limit prescribed under the said Section, without which no sustainable demand could have been made by the 2nd respondent. The petitioner points out that the Bill of Entry is dated 10-12-1997 and Ext. P3 is dated 19-4-2000 which is far beyond six months from the relevant date within which period the 2nd respondent was bound to issue a show cause notice, under Section 28 of the Customs Act, to sustain a valid demand. The petitioner therefore submits that Ext. P6 order issued for non-payment of amounts covered by Exts. P3 and P5, which the petitioner is not liable to pay, is al....

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....sp;   When any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the proper officer may.- (a)     in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, within one year; (b)     in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been so short-levied or part paid or to whom the refund has erroneously been made, requiring him to show cause why he should not ....