Limitation for customs short-levy notice failed where service was proved only after the six-month period.

Service of the customs short-levy notice had to be proved within the six-month limitation period under section 28 of the Customs Act. The notice was dated 29-12-1981, but the evidence showed receipt only on 4-1-1982, and the department produced no postal acknowledgement or other proof of earlier service. On that evidence, service was accepted as having occurred on 4-1-1982, making the demand time-barred. The less-charge demand was therefore barred by limitation.

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Issues: Whether the less charge demand was served within the six-month period prescribed under section 28 of the Customs Act.

Analysis: The notice was dated 29-12-1981, while the respondents produced evidence showing receipt only on 4-1-1982. No postal acknowledgement or other proof of earlier service was produced by the department. On the evidence available, the service of notice was accepted as having occurred on 4-1-1982, which was beyond six months from the relevant date even on the department's case as to payment of duty.

Conclusion: The demand was barred by limitation under section 28 of the Customs Act.

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