1974 (3) TMI 107

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.... (A), P3 (B), P3 (C) and P3 (D) notices and also seeks to quash Extn. P7 order passed by the Collector of Customs and Central Excise, in an appeal filed by the petitioner against the levy of duty. Though several contentions arise in this petition, it may not be necessary to go into all these, in view of the fact that the levy would be bad in case it is found to be a short levy coming within Rule 1....

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....are taken and the notices indicate that duty has been short levied. Hence without a prior notice the levy ought not have been imposed on the petitioner. Whether on the merits the goods are such as would attract a levy is a matter on which it is not necessary, in the circumstances, to express any opinion. That is a matter which can be agitated before the appropriate forum. Suffice to say that the l....