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2008 (9) TMI 609 - KERALA HIGH COURTShort levy - Ext. P3 has been issued beyond six months from the relevant date applicable – Held that:- Ext. P3 and all further proceedings based on the same are unsustainable for want of compliance with the provisions of Section 28 of the Customs Act, petitioner is not liable to pay the amount demanded by Exts. P3 and P5 and consequently, no proceedings under Section 142 of the Customs Act could have been invoked against the petitioner for want of payment of amount covered by Exts. P3 and P5, writ petition is allowed
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