https://www.taxtmi.com/caselaws?id=90669 A customs demand notice for short levy was not vitiated on limitation where the record did not establish the actual date of receipt, and the importer merely relied on a possible delay in service. The party asserting limitation had to prove the receipt date; absent such proof, the lower appellate authority could not annul the demand on a bare presumption. The additional grounds for setting aside the order-in-original also failed because the order identified the relevant notification numbers and the basis of the duty demand. The impugned order was therefore set aside and the Revenue's appeal succeeded. en-us Thu, 17 Sep 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90669 A customs demand notice for short levy was not vitiated on limitation where the record did not establish the actual date of receipt, and the importer merely relied on a possible delay in service. The party asserting limitation had to prove the receipt date; absent such proof, the lower appellate authority could not annul the demand on a bare presumption. The additional grounds for setting aside the order-in-original also failed because the order identified the relevant notification numbers and the basis of the duty demand. The impugned order was therefore set aside and the Revenue's appeal succeeded. Case-Laws Customs Thu, 17 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90669