https://www.taxtmi.com/caselaws?id=49985 Where a customs show cause notice is not served in the manner prescribed under section 153 and is only affixed on the Customs Notice Board, service cannot be presumed against the importer absent a recorded factual basis. As the clearance had already been completed and the demand was confirmed after expiry of the statutory period under the proviso to section 28(1), the customs duty demand was held barred by limitation. The adjudication order was therefore liable to be set aside, and the duty demand did not survive. en-us Mon, 08 May 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49985 Where a customs show cause notice is not served in the manner prescribed under section 153 and is only affixed on the Customs Notice Board, service cannot be presumed against the importer absent a recorded factual basis. As the clearance had already been completed and the demand was confirmed after expiry of the statutory period under the proviso to section 28(1), the customs duty demand was held barred by limitation. The adjudication order was therefore liable to be set aside, and the duty demand did not survive. Case-Laws Customs Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49985