1992 (3) TMI 213

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....r the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  When the case was called, none was present for the respondents, who had asked for a decision on merits. Heard Shri Jainarayan Nair, Ld. DR for the appellant Collector of Customs, Bombay. In this appeal, the order dated 1-12-1988 of Collector of Customs (Appeals), Bombay is challenged. The issue to be determined is whethe....

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....t has been held by this Tribunal in its order No. C/530/91-D, dated 31-12-1991 in the case of M/s. C.L Jain Hosiery Mills v. Collector of Customs, Bombay that giving notice is not complete unless it reaches the person concerned and where the less charge demand has not reached the importer concerned within six months the notice is barred by limitation. In giving this decision, the Tribunal had not ....