1. AQEEL AHMED ABBASI, J. Through instant petition, petitioner , who is a clearing agent, has impugned a demand notice dated 18.02.2014 issued by the Assistant Collector of Customs, MCCA-Group-VII, towards short recovery of surcharge amounting to Rs.94184/- on importation of one unit old and used Suzuki Alto Car bearing Chasis No.HA24S-636985, Model 2009 vide GD Machine No.9686 dated 23.09.2013 IGM No.70 dated 13.09.2013 Index No.18, which according to learned counsel for petitioner , has been issued in violation of law, without proper adjudication or providing any opportunity of being heard to the petitioner . It has been contended by the learned counsel for petitioner that impugned demand notice, even otherwise, cannot be issued against the petitioner , who is a clearing agent and has not committed any violation of the provisions of the Customs Act, 1969 or the license issued to the petitioner as a clearing agent, whereas, according to learned counsel, the liability , if any, towards custom duties, taxes or surcharge, is to be recovered from the importer and not from the clearing agent. Learned counsel for the petitioner has referred to the proviso of subsection (3) of Section 209 of the Customs Act, 1969, which according to learned counsel, provides that where any duty is not levied or is short-levied or erroneously refunded on account of any reason other than willful act, negligence or default of the agent, the same cannot be recovered from the agent and the same is only recoverable from the importer in accordance with law. According to learned counsel for petitioner , there is no allegation against the petitioner for having committed any willful act, negligence or default in respect of subject demand, which otherwise is illegal, as no assessment or adjudication has been made by the respondents even against the importer before creating said demand, in accordance with law, whereas, respondents have not initiated any recovery proceedings against the importer in the instant case.