2005 (5) TMI 205

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....he Order-in-Appeal No. 327/03-Cus., dated 31-7-2003 on the ground that the show cause notice dated 14-3-2000 is barred by time. The Revenue proceeded to recover the erroneous refund of Rs. 2,30,687/- on the ground of unjust enrichment. The payment of duty has been done on 15-9-99. The show cause notice admittedly was issued to the appellant beyond the period of six months. However the revenue cont....

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....n 147(3) of the Customs Act, then notice must be addressed to the clearing agent and imposed with said duty. Only when the duty cannot be recovered from the importer, then the clearing agent be made liable under the provisions of Section 147(3). Learned Chartered Accountant submits that in the present case it is not the case of the revenue that clearing agent is liable to make the payment. Therefo....