dated 8-8-2013 was issued by the Additional Commissioner of Customs (Gr-2) under section 28 (1) of the Customs Act 1962, alleging that the incorrect classification has resulted in short levy of duty of Rs.22,04,830/- and proposing reclassification under the tariff item 29159090, as well as demand of differential duty along with applicable interest. In response, the appellant filed a reply dated 21-8-2013 stating, among other things, that with respect to the dispute on the classification of the imported goods raised by the department, the appellant agrees to pay duty with interest in respect of 7 bills of entry which were within one year prior to the date of receipt of SCN. Accordingly, the appellant paid differential duty of Rs.6,03,267/- and interest of Rs.1,07,199/- on such differential duty, for the bills of entry within the normal period of limitation and furnished the details of such payments. With regard to the remaining 16 bills of entry, it was submitted that demand in respect of these were all raised beyond the one year time limit from the date of receipt of SCN, i.e., 17-8-2013. It was pointed out that as per the provisions of section 28(1) (a), of the Customs Act 1962, the demand for the short-levied amount can only be raised within a period of 1 year from the date of bills of entry. It was further requested that the proceedings pertaining to recovery of differential duty and interest on the 16 bills of entry falling beyond the one year time limit may be dropped. A personal hearing was also requested. The said notice is stated to be pending adjudication.
