1988 (3) TMI 326 - AT - Customs

Summary

The Assistant Collector's less charge demand was set aside by the Collector (Appeals) due to failure to serve within the specified period. The Collector of Customs, Bombay appealed this decision. The respondents argued that the demand was served after the payment of duty and was barred under Section 28 of the Customs Act. The Collector (Appeals) noted that the demand could not have been served on the specified date and ruled in favor of the respondents. The respondents provided evidence of the date of service, which was accepted by the tribunal. The appeal was dismissed.