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2011 (5) TMI 604 - AT - CustomsConfiscation of mares on the allegation of undervaluation - Demand - Held that:- Since the show cause notice has been served after the expiry of five years, the entire proceeding proposing confiscation on the allegation of undervaluation and imposition of penalties should be held not legal and proper - The service of notice on a friend of the appellant director cannot be treated as valid service therefore the order of the Commissioner demanding duty by issuing notice beyond five years cannot be sustained - Even though Section 124 does not specify a time limit, the same cannot exceed the, maximum time limit of five years prescribed under Section 28 of the Customs Act - Decided in favour of the assessee
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