2004 (2) TMI 566

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..... : G.A. Brahma Deva, Member (J) (Oral)]. This stay application is filed by the applicants for waiver of pre-deposit of duty covered under the impugned order and stay of the recovery proceedings. 2. The Counsel appearing for the Appellants, in support of the stay application, submitted that the demand is barred by time. He said that no allegation of suppression is effected in the Show Cause .....

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..... scharged all his duties and functions as such agent and the goods in question have been cleared and delivered to the importer/owner, his work as a clearing agent in respect of the goods ordinarily comes to an end. Any notice served on him thereafter in respect of goods already cleared cannot be construed as a notice given in the course of business of clearing the goods concerned, transacted by him .....

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