S.B. Majmudar, C.J.—In this reference at the instance of the Assessee the following question has been referred to us by the Customs Excise & Gold (Control), Appellate Tribunal, South Regional Bench at Madras for our opinion :

"Whether the first notice was within the jurisdiction of those Officers and consequently whether the Assistant Collector's notice was barred by time ?"

A few relevant facts leading to this reference may be noted at the outset. The Assessee M/s. Devilog Systems India, functioning at Bangalore imported raw materials and components/parts for 45 paper copier machinery vide Bill of Entry No. 30/83, dated 17-8-1983 and 47/83 under the Projects Imports vide Customs Tariff Heading 84.66 and thus availed of concessional rate of duty. The Assessee paid 40% of Customs duty and 20% of Auxiliary duty with the exemption of additional duty vide Notification No. 268/Cus., dated 2-8-1976. It is not in dispute between the parties that aforesaid goods were imported by the Assessee at Bangalore Air Port. It appears that Assistant Collector (IAD) Madras while auditing the working of Customs Office at Bangalore allegedly detected that the custom duty paid by the Assessee was sh