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Issues involved:
The issues involved in the judgment are the challenge to demand notices u/s 28 of the Custom Act, 1962. The judgment addresses the challenge in a writ petition to demand notices dated 15-2-2013 under Annexure-2. The petitioner argues that the demand violates Section 28 of the Custom Act, 1962, as the Customs Department was required to issue a notice allowing the petitioner to file a show cause u/s 28(1)(a). The Senior Counsel for the Central Excise, Customs, and Service Tax Department argues that Annexure-2 is not a demand u/s 28(1)(a). He states that if the assessee does not comply with paying the differential custom duty and interest, a further proceeding will be initiated by issuing a notice to file a show cause. The counsel contends that the petitioner's apprehension is misplaced, and the writ petition is premature. The Court, without delving into the merits of the case, deems it in the interest of justice to treat Annexure-2 as a notice u/s 28(1)(a) and grants the petitioner one month to file a show cause reply. The judgment clarifies that this decision does not determine the merits of the issues raised by both parties, leaving the Statutory Authority free to address the issues strictly in accordance with the law on their own merits. The writ petition is disposed of accordingly, and an urgent certified copy of the order is to be granted upon proper application.
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