- (1.) The respondent, M/s Trivandrum Rubber Works Ltd. imported neoprene foam sheets which were cleared under a bill of entry for home consumption through their clearing agent, M/s Achuthan Pillai and Co. The goods were cleared on 9/4/1986. On 9/10/1986, a notice to the importer, i. e. , the respondent herein was issued by the appellant under Section 28 of the customs Act, 1962 calling upon the respondent to pay duty amounting to rs 20,20,370. 80 on the ground that the goods were correctly assessable under Tariff Heading 4008.11. The notice, therefore, was in respect of short levy of duty. The clearing agents, M/s Achuthan Pillai and Co. were served with this demand notice on 9/10/1986. The respondent was served with the same notice on 14/10/1986.
(2.) Ss. (1 of Section 28 of the Customs Act, 1962 provides as follows: "28.Notice for payment of duties, interest etc.- (1 When any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part-paid or erroneously refunded, the proper officer may,- (A) in the case of any import 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 or interest which has not been levied or charged or which has been so short- levied or part-paid 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;
(3.) The period of limitation for service of notice, therefore, when duty has been short-levied is six months. The notice on the clearing agent was served on the last day before the expiry of limitation while the respondent itself was served with the notice after the expiry of the period of limitation.;