- (1.) This petition has been filed for quashing order of recovery under Section 142(1) of the Customs Act, 1962 (for short, 'the Act') for which a detention notice dated 30-6-2006, Annexure P.5 has been issued by the Commissioner of Customs (Import) New Custom House, Mumbai.
(2.) Case of the petitioner is that on 23-5-1984, it imported Automation Film Developing and Processing machine with microprocessor based system. The petitioner sought clearance of the machine under Open General Licence scheme (OGL). The machine was, however, seized under Section 110 of the Act and provisional duty was assessed. On 16-10-1984, the machine was ordered to be confiscated under Section 111(d) of the Act but redemption was allowed on payment of fine of Rs. 1.50 lacs. Finally, duty was assessed on 31-1-1985 and differential duty was found to be Rs. 8,43,341 /-. The demand was, however, sought to be enforced vide letter dated 10-4-2006 which was followed by impugned notice, Annexure P.5.
(3.) Learned Counsel for the petitioner contends that since steps were not taken for recovery of the assessed customs duty for a long period, the authorities were debarred from proceeding to recover the amount of duty after such a long period.;