JUDGMENT

Kirpal, J.-The main question which arises for consideration in the present case is whether the show cause notice which was issued by the appellant to the respondent beyond the period of one year of the import of the items in question is covered by the provisions of Section 28(1) proviso of the Customs Act, 1962 (for short "the Act") and, therefore, within time.

2. Briefly stated the facts are that on 19th October, 1988 the respondent imported and cleared 55 units of Haemodialysers under the Open General Licence (OGL). It claimed the benefit of Customs Notification No.208 of 1981 and no duty was paid on the said import.

3. The goods were then taken to Kandla and were sought to be exported to USSR. On 2nd December, 1988, the customs authorities at Kandla were of the opinion that the goods which had been imported from abroad could not be so exported to Russia. On advice having been received from Joint Chief Controller of Import & Export, a show cause notice on 25th March, 1989 was issued by the Deputy Collector of Customs, Kandla for confiscation of the goods under Section 113(d) of the Act. The respondent was also asked to show cause why short charged cust