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

On hearing both counsel, the Court took note of the fact that there was no dispute regarding the date of payment and that of expiration of limitation, the only dispute was regarding the date of delivery.

However, the bench opined that only the date of dispatch was relevant and thus, it was rightly held that the notices were issued within the period of limitation.

With this, the petitions were dismissed.

Source: Barandbench