Date of dispatch of notice alone relevant for calculating limitation under Customs Act: Madras High Court

The Madras High Court has held that it is a settled position of law that the date of dispatch of a notice alone should be taken into account for deciding limitation in a dispute under the Customs Act and not date of delivery of such notice [M/s Lalchand Bhimraj v The Customs, Excise and Service Tax Appellate Tribunal].