https://www.taxtmi.com/caselaws?id=120902 The Tribunal ruled in favor of the party, setting aside the second demand for reclassification of imported goods under CH 58.04. It upheld the time bar on the first demand due to improper service and invalidated the Show Cause Notice served through the Customs House Agent (CHA). The Tribunal agreed with the party's argument against the validity of the demand notice under section 28 without challenging the assessment order. The Revenue's appeal was rejected, and the Tribunal found in favor of the party, emphasizing the unsustainability of demands under section 28 without challenging assessment orders. en-us Mon, 08 Jan 2007 00:00:00 +0530 Wed, 25 Jul 2012 12:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120902 The Tribunal ruled in favor of the party, setting aside the second demand for reclassification of imported goods under CH 58.04. It upheld the time bar on the first demand due to improper service and invalidated the Show Cause Notice served through the Customs House Agent (CHA). The Tribunal agreed with the party's argument against the validity of the demand notice under section 28 without challenging the assessment order. The Revenue's appeal was rejected, and the Tribunal found in favor of the party, emphasizing the unsustainability of demands under section 28 without challenging assessment orders. Case-Laws Customs Mon, 08 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120902