TaxTMI 
TaxTMI 
1970 (10) TMI 30
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.... Ext. P2 and also the demand made by the respondent dated 6-1-1968 and quash the said notices dated 30-5-1966, 24-6-1966 and 6-1-1968 marked as Ext. P2, Ext. P5 and also the notice of attachment dated 23-2-1968 marked Ext. P7. (2) The issuance of a writ of mandamus or other appropriate writ directing the respondent to forbear from taking any further steps for recovery of the duty imposed by the order dated 30-5-1966 (which was not served on the petitioner) referred to in the communication dated 24-6-1966 and also the demand dated 6-1-1968 marked as Ext. P2 and Ext. P5. (3) And grant such other or further reliefs as this Hon'ble Court may deem fit and proper." 2.The petitioners M/s. New Maritime Agencies Private Ltd. were admittedly....
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....so to section 147(3) is a bar to the claim. 5. I shall deal with these contentions one by one. 6. The definition in section 2(21) of a "foreign going vessel or aircraft" is in these terms : "2(21). 'foreign-going vessel or aircraft' means any vessel or air-craft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not and includes - (i) Any naval vessel of a foreign Government taking part in any naval exercises; (ii) Any vessel engaged in fishing or any other operations outside the territorial waters of India; (iii) Any vessel or aircraft proceeding to a place outside India ....
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....ich reliance has been placed is in these terms : "28. Notice for payment of duties not levied, short-levied or erroneously refunded. - (1) When any duty has not been levied or has been short-levied or erroneously refunded, the proper officer may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or which has been so short-levied or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty has not been levied or has been short-levied or has been erroneously refunded by reason of collusion or any wilful misstatement or suppression of facts by the importer or the exp....
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....re with necessary Bills of Entry covering inventory of stores of the above vessel for assessment of duty, together with a copy of the inventory of stores you had sent to us along with your memo." The memo referred to is Ext. P1. 12.The letter dated 29th May, 1965 ended with a request that "we shall be much obliged if you will kindly assess the Bills of Entry and let us know the duty amount to enable us for an early remittance." 13.The Bill of Entry seen in the original files contains a date 28-5-1965 and a seal of the Customs 11-5-1966. It was suggested by counsel at the time of the argument that no Bill of Entry had been filed in the case before 11-5-1966. This is not correct. This is against what is stated in Ext. R7 and seems....