https://www.taxtmi.com/caselaws?id=45763 Customs duty short-levy cannot be recovered from a clearing agent after expiry of the statutory limitation under the Customs Act, 1962. Although imported goods are liable to duty under Section 12, recovery of any non-levied duty must follow the notice and show-cause procedure in Section 28 within six months from the relevant date. Section 147 does not allow the Department to bypass that limitation. Once the statutory period expires, the demand is time-barred, and adjustment from a deposit account without following the prescribed procedure is unlawful. en-us Mon, 11 Apr 1966 00:00:00 +0530 Tue, 13 Jul 2010 16:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45763 Customs duty short-levy cannot be recovered from a clearing agent after expiry of the statutory limitation under the Customs Act, 1962. Although imported goods are liable to duty under Section 12, recovery of any non-levied duty must follow the notice and show-cause procedure in Section 28 within six months from the relevant date. Section 147 does not allow the Department to bypass that limitation. Once the statutory period expires, the demand is time-barred, and adjustment from a deposit account without following the prescribed procedure is unlawful. Case-Laws Customs Mon, 11 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45763