1997 (7) TMI 146

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Full Text of the Document

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....the assessee is whether a notice under Section 124 of the Customs Act, 1962 (hereinafter referred to as `The Act') is required to be issued within the period specified under Section 110(1), as extended under the proviso, of the Act. In Harbans Lal v. Collector of Central Excise and Customs, Chandigarh - 1993 (67) E.L.T. 20 (S.C.) = (1993) 3 SCC 656, it has been laid down that the period specified ....