Home Case Index All Cases Customs Customs + SC Customs - 1998 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (11) TMI 127 - SC - CustomsWhether a notice to the importer which is served on the clearing agent of the importer, long after the goods have been cleared by the clearing agent, will amount to a valid notice to the respondent? Held that:- We do not find that in the present case, any notice has been served on the clearing agent on the ground that the department cannot recover the duty from the owner or importer thus making the agent liable. The notice, therefore, cannot be construed as a valid notice against the agent for the recovery of any duty from the agent under the proviso to Section 147(3). In fact, in the present case, on 9-10-1986, such notice could not have been served on the agent because on 9-10-1986, there was nothing which would lead the Assistant Collector of Customs to come to the conclusion that the duty could not be recovered from the importer. Even a notice for recovery of duty had not been served on the importer on 9-10-1986. Notice has been served on the importer only later, on 14-10-1986, when such service of the notice was barred by limitation. We have not been shown any reason why the notice could not be served on the importer within the period of six months prescribed under Section 28. Therefore, on the facts of the present case, the proviso to Section 147(3) is not attracted.
|