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Issues: Challenge to customs duty notices under Sections 28 and 142 of the Customs Act, 1962.
Analysis: 1. The petitioner imported second-hand computer accessories from Czech Republic in January 1994, assessed at Rs. 1,51,999, with a total customs duty of Rs. 1,89,999 paid under exemption Notification No. 65/93. The petitioner was required to re-export the goods within six months but could only do so in January 1996, breaching the conditions of the guarantee bond. 2. The challenge in the writ petition was against two notices directing the petitioner to pay the balance duty amount under Sections 28 and 142 of the Customs Act, 1962. The petitioner argued that no notice under Section 28 was issued before invoking Section 142, denying them a fair hearing on the re-export issue. 3. The respondents contended that the petitioner's non-compliance made them liable for the balance duty. However, it was not clarified whether a notice under Section 28 was issued. The Central Government standing counsel failed to dispute the absence of a Section 28 notice, acknowledging the need for such notice to allow the petitioner to explain compliance with the guarantee bond conditions. 4. The Court noted the absence of a Section 28 notice and directed the issuance of such notice within four weeks to provide the petitioner with an opportunity to respond. The petitioner was granted the right to present all legal grounds, including those raised in the petition, to support their position. 5. The judgment set aside the impugned notices and emphasized the importance of due process by requiring a Section 28 notice before taking action under Section 142. The petitioner was granted the chance to present their case and defend against the allegations of non-compliance with the guarantee bond conditions.
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