https://www.taxtmi.com/caselaws?id=83812 Service of a show cause notice on a Customs House Agent was treated as valid service on the importer where the record and the importer's conduct supported authority under Section 147 of the Customs Act, 1962, and the claimed later receipt by the importer was unsupported by reliable evidence. The notice was also upheld as properly issued because the Assistant Collector had authorised and initialled it before issuance. Reassessment and short-levy recovery under Section 28 were held competent even after clearance of the goods, and the challenge that the proceedings were barred after clearance was rejected. en-us Mon, 05 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 11:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83812 Service of a show cause notice on a Customs House Agent was treated as valid service on the importer where the record and the importer's conduct supported authority under Section 147 of the Customs Act, 1962, and the claimed later receipt by the importer was unsupported by reliable evidence. The notice was also upheld as properly issued because the Assistant Collector had authorised and initialled it before issuance. Reassessment and short-levy recovery under Section 28 were held competent even after clearance of the goods, and the challenge that the proceedings were barred after clearance was rejected. Case-Laws Customs Mon, 05 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83812