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    <title>2022 (8) TMI 14 - MADRS HIGH COURT</title>
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    <description>The court upheld the Customs, Excise, and Service Tax Appellate Tribunal&#039;s findings that the show cause notices were issued within the statutory limitation period. The court dismissed the writ petitions, emphasizing that dispatch date is crucial for compliance with the Customs Act&#039;s time limits. It highlighted substantial compliance, stating that sending the notices within the prescribed timeframe met statutory requirements. Consequently, the court ruled that the notices were not time-barred, affirming the validity of the anti-dumping duty demands.</description>
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      <title>2022 (8) TMI 14 - MADRS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=425775</link>
      <description>The court upheld the Customs, Excise, and Service Tax Appellate Tribunal&#039;s findings that the show cause notices were issued within the statutory limitation period. The court dismissed the writ petitions, emphasizing that dispatch date is crucial for compliance with the Customs Act&#039;s time limits. It highlighted substantial compliance, stating that sending the notices within the prescribed timeframe met statutory requirements. Consequently, the court ruled that the notices were not time-barred, affirming the validity of the anti-dumping duty demands.</description>
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