https://www.taxtmi.com/caselaws?id=82004 Under section 28 of the Customs Act, 1962, limitation for a short-levy demand is satisfied only when the show cause notice is duly served on the importer within the prescribed period. Service on the Customs House Agent alone is treated as insufficient because notice is complete only when it reaches the person concerned. The article notes that, where evidence does not show timely receipt by the importer, the demand is vulnerable on limitation grounds; where proper service on the importer is established, the demand may be maintained. 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 Under section 28 of the Customs Act, 1962, limitation for a short-levy demand is satisfied only when the show cause notice is duly served on the importer within the prescribed period. Service on the Customs House Agent alone is treated as insufficient because notice is complete only when it reaches the person concerned. The article notes that, where evidence does not show timely receipt by the importer, the demand is vulnerable on limitation grounds; where proper service on the importer is established, the demand may be maintained. Case-Laws Customs Thu, 26 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82004