CC Vs. R.K. INTERNATIONAL

JUDGEMENT

(1.) REVENUE has come in appeal being aggrieved by the order passed by the learned Commissioner who didn't demand customs duty although confiscation was held to be proper.

(2.) LEARNED Counsel appearing for the Respondent submits that the learned Commissioner was not required to demand customs duty because show cause notice did not propose demand of such duty. He relies on the judgment of the Apex Court in the case of Metal Forgings v. Union of India reported in . He relies on para 10 of the judgment and submits that the show cause notice should indicate the amount demanded and call upon the assessee to show cause if he has any objection for such demand. In absence of the show cause notice on such aspect showing the demand, that amounts to no realiation of the demand from the respondent.

(3.) HEARD both sides and perused the record. In view of rival submission above, it was necessary to go through the provision of Section 124 and 125 of Customs Act, 1962. These two sections read as under: