https://www.taxtmi.com/caselaws?id=82469 The Tribunal dismissed the customs department's appeal regarding a less charge demand notice. The Collector (Appeals) had previously ruled the demand illegal due to delayed issuance beyond the six-month statutory period from duty payment. The Tribunal upheld this decision, finding the department failed to prove timely issuance of the notice. Additionally, the Tribunal ruled that serving notice on clearing agents after goods clearance is not legally valid - notice must be served directly on the importer. The burden of proof regarding timely communication remained with the department, which they could not satisfy. en-us Mon, 09 Nov 1992 00:00:00 +0530 Thu, 26 Jun 2025 17:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82469 The Tribunal dismissed the customs department's appeal regarding a less charge demand notice. The Collector (Appeals) had previously ruled the demand illegal due to delayed issuance beyond the six-month statutory period from duty payment. The Tribunal upheld this decision, finding the department failed to prove timely issuance of the notice. Additionally, the Tribunal ruled that serving notice on clearing agents after goods clearance is not legally valid - notice must be served directly on the importer. The burden of proof regarding timely communication remained with the department, which they could not satisfy. Case-Laws Customs Mon, 09 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82469