https://www.taxtmi.com/caselaws?id=211856 The court ruled in favor of the petitioner, an importer, in a case concerning the validity of a demand notice for short levy of import duty. The court found that the demand notice, issued after goods were cleared and duty paid, was based on a clerical error in the classification of goods under two invoices. It was determined that the demand notice was beyond the statutory six-month limit for issuing a show cause notice under Section 28 of the Customs Act, rendering it unsustainable. As a result, the court quashed the demand notices and detention order, declaring the petitioner not liable to pay the demanded amount. en-us Thu, 18 Sep 2008 00:00:00 +0530 Thu, 05 Apr 2012 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211856 The court ruled in favor of the petitioner, an importer, in a case concerning the validity of a demand notice for short levy of import duty. The court found that the demand notice, issued after goods were cleared and duty paid, was based on a clerical error in the classification of goods under two invoices. It was determined that the demand notice was beyond the statutory six-month limit for issuing a show cause notice under Section 28 of the Customs Act, rendering it unsustainable. As a result, the court quashed the demand notices and detention order, declaring the petitioner not liable to pay the demanded amount. Case-Laws Customs Thu, 18 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211856