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2019 (4) TMI 255 - AT - CustomsValidity of demand notice - service of less charge demand notices sent to the CHA of the appellant - proper service of notice or not - time limitation - Classification of imported goods - Marble Slabs - classifiable under heading 6802 21 90 or not? - benefit of N/N. 4/2006-CE dated 01.03.2006 - Held that:- As per Section 28, the notice to be given to the person who is liable to pay the duty - In this case, the appellant are only person who are liable to pay the duty and the notice should have been served on the appellant - Unless otherwise, the other person, in this case the CHA, is specifically authorized for the purpose of receiving the less charge demand notice. Nothing is on record to show that the appellant has specifically given authorization to the CHA for receiving the less charge demand notice. The appellant received the less charge demand notices from their CHA M/s. Shakti Enterprises Pvt. Limited only on 23.08.2008 i.e. much after the lapse of six months time provided under Section 28 of the Customs Act, 1962. Therefore, all the less charge demand notices are time-barred. Appeals are allowed on limitation without going into merit of the case.
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