2011 (6) TMI 630

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....er Section 28 was ever served before Ext.P30 order was passed on 08/06/2007 and it was not communicated to the petitioner till 2010. The sequence of events is follows:-   2. The petitioner has imported certain Heavy Melting Steel Scraps from Amman in Jordan and submitted Ext.P1 Bill of Entry. All the goods were cleared under Ext.P2 notification providing for duty relaxation, subject to production of 'End Use Certificate' (for short, 'EU Certificate'), simultaneously, furnishing bank guarantee, which was revalidated in the due course. However, the EU Certificate was not produced and time was sought to be extended. It is the case of the petitioner that the petitioner has revalidated the bank guarantee sought for. It is stated that the p....

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....complied with by the petitioner. Under such circumstances, Ext.R(a) letter dated 14/12/2005 was issued, requiring the petitioner to produce the same. Since the petitioner did not comply with the same, a further notice dated 21/6/2006 was issued demanding the petitioner to repay the short levy amount as per Ext.R(b) and another letter was issued, asking the petitioner to re-validate the bank guarantee already furnished, as the same was to expire on 18/01/2006. In reply to the same, the petitioner, as per Ext.R(c) letter dated 24/06/2006, requested 90 days' time to produce the EU Certificate. Since the petitioner did not respond even after the said period, the Department sent Ext.R(d) letter 31/10/2006 to produce the EU Certificate within 7 d....