9911796707
TMI Blog1992 (11) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... agents M/s. Champaklal A. Bhatt. It was assessed and duty was paid by the respondents on 22-10-1983. However, a less charge demand notice was issued by the authorities on 12-4-1984 which was confirmed by the Assistant Collector of Customs, Bombay, vide his confirmation notice dated 23-10-1987. Against that Order of the Assistant Collector, the respondents filed their appeal before the Collector of Customs (Appeals), Bombay, which was allowed by him observing as follows :- I have duly considered the written as well as oral submissions. The revenue involved in this case of the order of Rs. 1,10,531.00.1 had mentioned earlier that no acknowledgment card is kept in the file as evidence of service of the demand notice in time on the importer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. Appellant s contention that the demand was illegal is, therefore, quite correct. The impugned order is therefore set aside and the appeal admitted." 2.1 For holding so, the Collector (Appeals) inter alia has referred the judgment rendered by this Tribunal in the case of Collector of Customs, Bombay v. M/s. Presto Works, Jallandhar, 1987 (28) E.L.T. 469, wherein it was held that Section 28 of the Customs Act requires the service of notice on the person chargeable with the duty and, therefore, it would not be enough merely to issue a copy of the notice to the clearing agent in time and also upon the decision of this Tribunal rendered in the case of Shri Damodar Kery Naikaware v. Collector of Customs, Bombay 1985 (22) E.L.T. 212 (Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that, the importer to whom the demand notice was issued beyond the period of six months cannot be made to pay the duty under Customs Act, merely because a copy of the notice was sent to the clearing agent in time and further that service of show cause notice on clearing agent is not a valid service after goods have been released. 5. We have considered the submissions. In the case of Collector of Customs, Cochin v. M/s. Trivandrum Rubber Works Limited, supra, this Tribunal after referring to the relevant provisions of the Customs Act and the case law on the point concluded that service of Show Cause Notice demanding the duty on clearing agent is not a valid service after the goods have been released and that the importer to whom the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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