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

A bench of Justices R Mahadevan and Sathya Narayana Prasad held that the date of delivery of notice need not be taken into account for computing limitation.
Justices R Mahadevan and Sathya Narayana Prasad
Justices R Mahadevan and Sathya Narayana Prasad
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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].

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