9911796707
TMI Blog1987 (7) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... . C/252/87 This is an appeal directed against the Order dated 12-3-1987 passed by the Collector of Customs, Cochin, confirming the demand for duty amounting to Rs. 9,60,950/- being the duty payable on 246.82 M.T. of waste paper and imposing a penalty of Rs. 1,00,000/- on the appellant under Section 112(a) of the Customs Act, 1962. In this case the appellant had been charged with having imported 246.82. M.T. of waste paper, but having not used the waste paper for the purpose for which imported. Only on such use for the purpose specified, the importer will be eligible for exemption under Notification No. 219/84 dated 10-8-1984. The appellant had imported consignment for the manufacture of pulp and paper. At the time of clearance, they execu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Consultant, Shri S. Venkataraman argued that the order of the Collector is not tenable because the show cause notice issued in this case is ab-initio void, as it had been issued in violation of the Customs Act. The learned consultant submitted that by the amendment to Section 28 of the Customs Act, brought about on 27.12.1985 by the Customs (Amendment) Act, 1985, it has been specifically laid down that the Collector should issue a show cause notice where the extended period for demanding duty under the proviso to Section 28 was being invoked. The object of bringing about this amendment is made clear in the Statement of Objects and Reasons of the Central Excises and Salt (Amendment) Bill, 1985, which referred to identical provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly informed the appellant that the Collector of Customs had exercised his powers under Section 28(1) of the Customs Act, 1962, for making the demand for duty. In such a case, according to the learned S.D.R., there is no force in the argument that the show cause notice should have been signed by the Collector himself. 5. We have given careful consideration to the submissions made by the learned Consultant and the learned S.D.R. On a perusal of Section 28(1) as amended by the Customs (Amendment) Act, 1985, it is clear that the show cause notice for recovery of duty for a period beyond 6 months under that Section has to be issued by the Collector. This position also follows on a perusal of the statement of Objects and Reasons for the identi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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