ORDER

1. The respondent M/s. Trivandrum Rubber Works ltd. imported neoprene foam sheets which were cleared under a bill of entry for home consumption through their clearing agent, M/s. Achuthan Pillai & Co. The goods were cleared on 9-4-1986. On 9-10-1986, a notice to the importer, i.e., the respondent herein was issued by the appellant under Section 28 of the Customs Act, 1962 calling upon the respondent to pay duty amounting to Rs 20,20,370.80 on the ground that the goods were correctly assessable under Tariff Heading 4008. 11. The notice, therefore, was in respect of short levy of duty. The clearing agents, M/s. Achuthan Pillai & Co. were served with this demand notice on 9-10-1986. The respondent was served with the same notice on 14-10-1986.

2. Sub-section (1) of Section 28 of the Customs Act, 1962 provides as follows :

"28. Notice for payment of duties, interest etc. - (1) When any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part-paid or erroneously refunded, the proper officer may, -

(a) in the case of any import made by any individual for his personal use or by Government or by any educational, r