TMI Blog2016 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... months which became time-barred as per appellant - Held that: any demand that needs to be raised on the importer has to be issued and received by him within the period of limitation. Mere dispatch of show cause notice within a period of 6 months is not sufficient but should be served on the assessee/importer is the law, upheld by the Hon'ble High Court of Madras in the case of SHA Moolchand Praop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged the Customs Duty as assessed. It was noticed by the department that there was a short payment of duty on two consignments, accordingly, a less charge demand note was issued on 12.05.1997. It is the case of the appellant that the said less charge demand was not received by them in their factory premises and was received later on 4th July, 1997 due to which the less charge demand has become ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of limitation. In the case in hand, we do find the less charge demand has been posted to wrong address of the very same appellant by the office of the Commissioner of Customs. We find from the records that the department is aware of such demand being hit by limitation as by letter dated 16.03.1999, hence, they informed the Vice President of the appellant as to that duty demands are time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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