- The observation was made by a bench of Justices R Mahadevan and Sathya Narayana Prasad while dismissing a petition that challenged show cause notices issued to the petitioner, who claimed that the notices were barred by limitation.
- "If the date of despatch of notices is considered, this court believes that the notices served on the petitioner are within the period of limitation," the division bench ruled.
- Furthermore, the Supreme Court decision in Commissioner of Central Excise, New Delhi v Hari Chand Shri Gopal was cited, in which the doctrine of substantial compliance and its intended use were discussed.
- The petitioner was required to pay customs duty on certain imported goods. They were, however, served with show cause notices under the Customs Act.
- The petitioner contended that the notices were time-barred because Section 28 of the Act required show cause notices for non-levy of anti-dumping duty to be served on the person chargeable with such duty within six months.
- The respondents, on the other hand, told the Court that the demand notices were sent well within the six-month period, which was sufficient to satisfy the Act's requirement.
- After hearing both counsel, the Court noted that there was no disagreement regarding the dates of payment and limitation expiration; the only disagreement was regarding the date of delivery.
- However, the bench determined that only the date of dispatch was relevant, and thus the notices were issued within the statute of limitations.
- The petitions were thus dismissed.
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