1988 (3) TMI 82

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....1976, asking the petitioner to show cause as to why action should not be taken against the petitioner and why penalties should not be imposed on the petitioner under Section 116 of the Customs Act, 1962, in terms of the guarantee furnished by the petitioner under Section 42 of the said Act. It is to be noted that 1472 cases of vegetable oil were found to be short in the consignment. This was a cargo which was shipped by Lutheran World Relief Inc. to the Food Corporation of India. This cargo consisted of vegetable oil and out of the total 2632 cases of vegetable oil, 1472 cases were delivered short. This was a gift cargo under PL 480 and was meant for distribution amongst the poor in India. The proceedings were commenced by the show cause no....

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....h November, 1976 could be made against his client, because according to him the proceedings were barred by limitation. It is to be noted that at the time of the earlier application and/or disposal thereof, Mr. Roy Chowdhury, did not raise any such contention before the court. If he had any such contention then it should have been raised at that time; on the other hand he asked for an opportunity to be heard. 5. Furthermore, this proceeding under Section 116 was really commenced by the Notice to show cause which was within a reasonable time after the goods were unloaded. It is not the contention of Mr. Roy Chowdhury that the said notice was issued beyond limitation. What he tried to contend, was, that in respect of the said notice to show c....