1957 (2) TMI 2

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....foreign countries. Prior to August 1949, coconut oil was allowed to be imported against Open General Licences, that is to say, no licence was necessary for its importation into India. On or about August 8, 1949 the petitioner placed an order for import of about 600 tons of coconut oil from Messrs Kajaria Brothers & Co. of Singapore in Malaya. On or about August 25, 1949 the Open General Licence wa....

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....ties or charges have been short-levied through inadvertence, error etc., or through mis-statement as to real value, quantity or description etc. on the part of the owner, then the person chargeable with the duty or charge, so short-levied, can be made to pay the deficiency, provided however that the demand was made within three months from the date of the first assessment or making of the refund. ....

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.... Section 39 as it stood on the relevant date makes it a condition precedent that demand should be 'made' within 30 days, and a demand cannot be made unless it nas been communicated to the person from whom payment is demanded. It is not good writing out a demand and keeping it in one's own pocket because in such a case no demand can be said to have been made. Then again paragraphs 7 and 8 are affir....