https://www.taxtmi.com/caselaws?id=155638 For limitation under Section 28 of the Customs Act, a short-levy notice sent by registered post within the prescribed period was treated as duly served when dispatched in the manner contemplated by Section 153. Service on the importer's clearing agent also satisfied the statutory requirement. The importer did not prove the actual date of receipt or rebut the presumption arising from proper posting, and the available material did not show service beyond limitation. The notice was therefore not barred by limitation and was validly served in time. en-us Wed, 07 Jul 2010 00:00:00 +0530 Fri, 06 Sep 2013 11:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155638 For limitation under Section 28 of the Customs Act, a short-levy notice sent by registered post within the prescribed period was treated as duly served when dispatched in the manner contemplated by Section 153. Service on the importer's clearing agent also satisfied the statutory requirement. The importer did not prove the actual date of receipt or rebut the presumption arising from proper posting, and the available material did not show service beyond limitation. The notice was therefore not barred by limitation and was validly served in time. Case-Laws Customs Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155638