https://www.taxtmi.com/caselaws?id=45660 Recovery of short-levied customs duty under Section 39 of the Sea Customs Act depended on a demand being made within the prescribed period, and a demand was effective only when communicated to the person liable. Mere preparation, internal issue, or proof that notices were issued was insufficient where service was not shown. The later statutory change substituting "issued" for "made" reinforced that, at the relevant time, communication of the demand was required. On the stated facts, the demand was barred by limitation and the unserved demand letters were invalid. en-us Thu, 28 Feb 1957 00:00:00 +0530 Tue, 13 Jul 2010 11:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45660 Recovery of short-levied customs duty under Section 39 of the Sea Customs Act depended on a demand being made within the prescribed period, and a demand was effective only when communicated to the person liable. Mere preparation, internal issue, or proof that notices were issued was insufficient where service was not shown. The later statutory change substituting "issued" for "made" reinforced that, at the relevant time, communication of the demand was required. On the stated facts, the demand was barred by limitation and the unserved demand letters were invalid. Case-Laws Customs Thu, 28 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45660