JUDGMENT MALIK MUHAMMAD QAYYUM, J. - According to the learned counsel for the petitioner, the petitioner had imported certain quantity of suit drinks on which the duty and charges were assessed which were duly paid by the petitioner.
However, when it imported a fresh consignment, the petitioner was asked to pay Rs. 3,15,973/- on account of short levy on the first consignment. The petitioner paid the aforesaid amount. He has, however, through this petition seeking a direction to the respondents to refund the aforesaid amount.
2. The learned counsel for the petitioner has relied on Messrs Khyber Electric Lamps y. Assistant Collector Customs and 2 others (1996 CLC 1365) to contend That without granting any opportunity of the petitioner of being heard and without issuing any notice, it could not have been held that the duty was short-levied.
3. This contention of the learned counsel is unexceptionable. Once the assessed duty and charges had been paid and if it is subsequently found that the duty had been short-levied, the respondents should have followed the minimum requirement of the principle of natural justice i.e. Issuance of notice of the petitioner. However, the same has not been done, In the circumstances of the case, the petitioner should file an application for refund of the amount in dispute. Such an application, if filed, shall be decided without any delay and strictly in accordance with law.
Disposed of accordingly with rio orders as to costs.