- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOMS APPLICATION NO.11 OF 2004 ... Commissioner of Customs (I) ...Applicant v/s. M/s.Super Cassettes Industries Ltd. ...Respondents ... Ms.S.V.Bharucha for the Applicant. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 6TH OCTOBER, 2008 P.C.: 1. This application was admitted on 9-6-2005 on the following substantial question of law- "Whether the corrigendum dated 11-2-1993 issued by the Assistant Commissioner of Customs to correct a typographical error in the grade number of the goods mentioned in the less charge demand notice dated 5-1-1993, which was legal and well within the period of six months as prescribed under section 28 of the Customs Act, 1962, ought to have been issued by the Commissioner instead of Assistant Commissioner. 2. Thus the case of the Revenue is that initially notice under Section 28 was issued on 5-1-1993, which was admittedly within the period of six months from the date of payment of duty i.e. 10-8-1992 and that second notice dated 11-2-1993 was not a fresh notice but only a corrigendum correcting typographical error - 2 - in the earlier notice dated 5-1-1993. 3. Perusal of the second notice shows that even an attempt to correct an error in the earlier notice is not made. Notice dated 11-2-1993 is a fresh notice issued and therefore in fact in the last paragraph extended period is invoked by making additional allegations against the Respondent. In our view, therefore, no question of law arises. Application disposed of. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)