https://www.taxtmi.com/caselaws?id=82004 For short-levied customs duty demands under section 28 of the Customs Act, limitation is satisfied only when the notice is duly served on the importer within the prescribed period. Service solely on a Customs House Agent does not, by itself, complete service on the importer. Where the record does not establish that the notice reached the importer within six months, the demand is treated as barred by limitation. Proper service on the person concerned is therefore essential to sustain a demand for short-levied duty. en-us Thu, 26 Mar 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82004 For short-levied customs duty demands under section 28 of the Customs Act, limitation is satisfied only when the notice is duly served on the importer within the prescribed period. Service solely on a Customs House Agent does not, by itself, complete service on the importer. Where the record does not establish that the notice reached the importer within six months, the demand is treated as barred by limitation. Proper service on the person concerned is therefore essential to sustain a demand for short-levied duty. Case-Laws Customs Thu, 26 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82004