1992 (3) TMI 213 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi in 1992 (3) TMI 213 upheld the Collector of Customs' decision to reject a demand of Rs. 3,073/- as short-levied duty from the respondents due to lack of evidence that the show cause notice was served within the limitation period under Sec. 28 of the Customs Act, 1962. The appeal was rejected.