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2017 (1) TMI 1065 - AT - CustomsTime limitation - whether the service of notice to CHA can be considered as service of notice in terms of Section 28 of the Customs Act? - Held that: - reliance placed in the case of COLLECTOR OF CUSTOMS, COCHIN Versus TRIVANDRUM RUBBER WORKS LTD. [1998 (11) TMI 127 - SUPREME COURT OF INDIA], where it was held that the service of notice to CHA cannot be considered as service of notice in terms of Section 28 of the Customs Act - the “service of notice to CHA” cannot be equated to the “service of notice to the appellant”. Hence we are of the view that no notice has been served on the appellant - demand hit by limitation clause - appeal allowed - decided in favor of appellant.
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