https://www.taxtmi.com/caselaws?id=44252 Notices issued under Section 108 of the Customs Act to summon persons, record evidence and require production of documents were not liable to be quashed on the basis of limitation under Section 28, because the impugned notices were not issued under Section 28. As no limitation period is prescribed for Section 108 notices, the challenge to their validity failed and the notices were upheld. en-us Thu, 13 Jul 1995 00:00:00 +0530 Fri, 25 Jun 2010 10:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44252 Notices issued under Section 108 of the Customs Act to summon persons, record evidence and require production of documents were not liable to be quashed on the basis of limitation under Section 28, because the impugned notices were not issued under Section 28. As no limitation period is prescribed for Section 108 notices, the challenge to their validity failed and the notices were upheld. Case-Laws Customs Thu, 13 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44252