2017 (1) TMI 1065

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....Raju The appellant M/s. Vindhya Telelinks Ltd., imported cable filling compound Naptel and sought assessment under CTH 3823.90. By order-in-original No. CRA/II/AMM/SEA/152/S/2-UNCONF-99/93 dated 07.06.1999 the goods were held to be classifiable under CTH 3902 and not under CTH 3823 and the appellants were directed to pay an amount of Rs. 13,58,228/- short levied under Section 142 of the Customs....

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....01.03.1993 which apparently was served on the CHA on 01.03.1993 itself. It is also his submission that the service of notice to CHA cannot be considered as service of notice in terms of Section 28 of the Customs Act. In this regard he relied on the decision of the Tribunal in the case of Krisons Electronics System Ltd. - 1996 (87) ELT 514 (Tri.). He also relied on the decision of Hon'ble Apex Cour....

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....uty in the case of imports is the importer. If the clearing agent of the importer is sought to be made liable as person chargeable with duty in the circumstances set out in Section 147(3) read with proviso, the notice must be addressed to the clearing agent and must set out that he is being made liable under the proviso to Section 147(3). 7. We do not find that in the present case, any notice h....

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....so to Section 147(3) does not contemplate a case where the claim against the principal i.e. the importer is time barred because of a default on the part of the department itself. It refers to a case where a department after taking all necessary steps under the Customs Act, 1962 is, for some reason, unable to recover the duty from the importer or owner. That is not the case here. We have not been s....