https://www.taxtmi.com/caselaws?id=45027 The Supreme Court examined the validity of serving a notice on the importer through their clearing agent after goods clearance. The Court emphasized that the notice must be served on "the person chargeable with duty," which, in this case, is the importer. It was ruled that serving the clearing agent long after their duties were completed was not valid. The Court also clarified that the clearing agent cannot be made liable for duty payment unless a notice is explicitly addressed to them. The appeal was dismissed, with no costs awarded. en-us Wed, 11 Nov 1998 00:00:00 +0530 Mon, 25 Sep 2023 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45027 The Supreme Court examined the validity of serving a notice on the importer through their clearing agent after goods clearance. The Court emphasized that the notice must be served on "the person chargeable with duty," which, in this case, is the importer. It was ruled that serving the clearing agent long after their duties were completed was not valid. The Court also clarified that the clearing agent cannot be made liable for duty payment unless a notice is explicitly addressed to them. The appeal was dismissed, with no costs awarded. Case-Laws Customs Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45027