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2022 (8) TMI 14 - HC - CustomsValidity of SCN - delivery of notices beyond the time limitation - short collection of duty due to non-levy of anti-dumping duty - whether the show cause notices dated 06.11.2000 and 08.02.2001 for short collection of duty due to non-levy of anti-dumping duty, in respect to two bill of entries bearing nos.12032 and 25633 dated 04.05.2000 and 28.08.2000 respectively, issued by the fourth respondent in terms of section 28(1) of the Customs Act, 1962, are barred by limitation? HELD THAT:- In the present case, there is no dispute with regard to the date of payment of duty and the date of expiry of limitation in respect of the aforesaid two bill of entries. It is also not in dispute that the notices under section 28(1) of the Act were issued/despatched within the limitation period. What was disputed is that the delivery of notices to the petitioner, was beyond the period of limitation. On a perusal of the documents enclosed in the typed set of papers, it could be seen that the notice dated 06.11.2000 in respect of bill of entry no.12032 dated 04.05.2000, was sent to the wrong address of the petitioner, but it was delivered to them, on 10.11.2000 i.e., one day after the expiry of the limitation period and hence, the service of notice on the petitioner was completed. Similarly, in respect of bill of entry no.25633 dated 28.08.2000, the notice was initially issued on 13.02.2001 and the same was returned on 28.02.2001 as the party was not in station, which is well within the limitation period and the same fact was also fairly conceded by the petitioner. Subsequently, the petitioner was called to appear in person before the customs authorities and the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice effected on the petitioner at the first instance itself, would be deemed to be completed service and hence, the question of affixing the notice in the notice board of the customs house, will not arise. Therefore, this court is of the view that if the date of despatch of notices is taken into consideration, the notices served on the petitioner are within the period of limitation. This court is of the opinion that the notices issued by the fourth respondent are not hit by limitation. Thus, there is no reason to interfere with the findings so rendered by the CESTAT. Petition dismissed.
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