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TMI Blog2019 (2) TMI 1802X X X X Extracts X X X X X X X X Extracts X X X X ..... . Evidently, any non levy or short levy would only be by the assessing officer and not by the importer. There are also merit in the assertions of the Learned Authorised Representative that even in the Apex Court judgment in the case of M/s. Priya Blue Industries Ltd. [ 2004 (9) TMI 105 - SUPREME COURT ] has validated the disturbance of an order of assessment by review under section 28 of the Customs Act, 1962. Therefore, the ratio laid down by M/s. Priya Blue Industries Ltd., will not help the case of the appellant herein - There cannot also be any dispute that the exemption provided in the Notification No. 67/2006-Cus., would never have been eligible or applicable to goods imported from Pakistan. The appellant is only seeking to wro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts continued to claim exemption on the belief that exemption notification was applicable, as departmental officers had allowed the exemption. In the order of Commissioner (Appeals) No. 101/2012, dated 19-12-2012, penalty imposed under Section 112(a)(ii) was set aside. However, no interference was made with the remaining portion of the order of the original authority. Hence this appeal. 2. Today, when the mater came up for hearing on behalf of the appellants learned Senior Consultant Shri S. Ramachandran, inter alia, made a number of submissions, which are reproduced as under :- (i) There are no misdeclaration in the bill of entry (ii) Out of 7 bills of entry, 4 nos. were manually assessed and were duly assessed by appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification in an appeal, the order will stand. 4. However, in the present case, the assessment has been sought to be reviewed by issue of a show-cause notice dated 5-8-2011 under Section 28 of the Customs Act, 1962. For this reason, learned Ld. AR also submits that Section 28 very clearly provides for issue of a show-cause notice to demand duty in respect of duties not levied or short levied. 5. Heard both sides. 6. Notwithstanding the assertions of the learned consultant, we do not find any infirmity in the impugned order. Discernably, Section 28 of the Customs Act, 1962, provides for issue of a show-cause notice, inter alia, where duty has not been levied or short levied. Evidently, any non levy or short levy would only be by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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