9911796707
TMI Blog1991 (2) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... nd No. 73, dated 17-11-1982. The goods were cleared without payment of any duty from the bonded werehouse on different dates, the last of which was 15-3-1984. A demand notice was initially issued against the petitioner asking it to pay a sum of Rs. 14,84,452.70 on the ground that the aforesaid Carbon Electrode Paste was not used as raw material, on which ground exemption from import duty had been claimed. There is no dispute between the parties that had the Electrode Paste been used as raw material, the petitioner would not have been required to pay import duty. The case of the Department is that Electrode Paste was, in fact, not used as raw material because of which demand of the aforesaid amount was made vide Annexure 2, dated 30-11-1984. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mport made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty which has not been levied or which has been short-levied or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty has not been levied or has been short-levied or has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts by the importer or the exporter or the agent or employee of the importer or exporter, the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28(3). This submission has been advanced by the learned Counsel referring to Annexure 6 which is a copy of the exemption notification issued under Section 25(1) of the Act. The learned Counsel refers to Clause (6) of this annexure, which is one of the conditions of exemption. This clause reads: "(6). the importer executes a bond in such form and for such sum and with such authority as may be prescribed by the Assistant Collector of Customs binding himself to fulfil the export obligations stipulated in this notification and to pay, on demand, an amount equal to the duty leviable on the goods as are not proved to the satisfaction of the Assistant Collector of Customs to have been used in the manufacture of articles for export." Relying o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had become leviable was the date of order of clearance of the goods from the bonded warehouse. According to us, therefore, Section 28 is attracted in the present case and the relevant date was the one on which the order of clearance of the goods was passed. The last date for the same being 15-3-1984, the period of six months expired by 14-9-1984. The notice having been issued on 29-7-1985 was thus beyond the period of six months. The validity of the same could not have been assailed if the present would have been a case attracting the proviso to Section 28(1) of the Act. For this proviso to be attracted, non-levy of duty has to be because of any collusion or any wilful mis-statement or suppression of facts by the importer, as specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X
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