2025 (5) TMI 1927

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.... the appellant takes the preliminary objection with regard to the jurisdiction of the officer issuing the Show Cause Notice. He takes us to page no.24 wherein the Demand Notice under Section -28 of Customs Act, 1962 for demanding an amount of Rs.1,49,10,350/- has been issued by the Dy.Commissioner of Customs, Apprising Group -V(A & B), Custom House, Kolkata. He points out that the Show Cause Notice does not state as to whom the reply should be addressed to and as to who would be adjudicating the matter. Subsequently, the adjudication has been taken up by the Commissioner of Customs (Port), Custom House, Kolkata. The Ld Counsel takes us through to provision Section 28(1)(a) wherein it is specified that proper officer shall issue the Show Cau....

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....ection 28(1)(a) and Section 28(9) is extracted below: SECTION 28. Recovery of [duties not levied or not paid or short-levied or short-paid] or erroneously refunded. - (1) Where any [duty has not been levied or not paid or has been short-levied or short-paid] or erroneously refunded, or any interest payable has not been paid, part-paid or erroneously refunded, for any reason other than the reasons of collusion or any wilful mis-statement or suppression of facts,- (a) the proper officer shall, within [two years] from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied [or paid] or which has been short-levied or short-paid or to whom the refund has erroneously been made, requi....