https://www.taxtmi.com/caselaws?id=72178 The Tribunal concluded that issuing a notice within six months, even if not physically delivered, fulfills the requirement under Section 110(2) of the Customs Act. The show-cause notice sent by registered post was deemed timely and valid. The case was remanded to the Collector of Customs (Appeals) for a decision on the merits, leaving the jurisdictional issue open for the respondent to raise before the Collector of Customs (Appeals). en-us Fri, 10 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 10:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72178 The Tribunal concluded that issuing a notice within six months, even if not physically delivered, fulfills the requirement under Section 110(2) of the Customs Act. The show-cause notice sent by registered post was deemed timely and valid. The case was remanded to the Collector of Customs (Appeals) for a decision on the merits, leaving the jurisdictional issue open for the respondent to raise before the Collector of Customs (Appeals). Case-Laws Central Excise Fri, 10 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72178